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</head><body

   <div class="maketitle">

<h2 class="titleHead">LedgerSMB Manual v. 1.2</h2>

<div class="author" ><span 

class="pplr8t-x-x-120">The LedgerSMB Core Team</span></div>

<div class="date" ><span 

class="pplr8t-x-x-120">September 21, 2007</span></div>

</div>Copyright <span

class="cmsy-10">&#169;</span>2006 The LedgerSMB Core Team. Permission is granted to copy, distribute and/or modify this

document under the terms of the GNU Free Documentation License, Version 1.2 or any later version

published by the Free Software Foundation; with no Invariant Sections, no Front-Cover Texts, and no

Back-Cover Texts. A copy of the license is included in the section entitled "GNU Free Documentation

License" (Appendix <a

href="#x1-223000E">E<!--tex4ht:ref: fdl --></a>).

   <h3 class="likesectionHead"><a 

 id="x1-1000"></a>Contents</h3>

   <div class="tableofcontents">

   <span class="partToc">I&#x00A0;&#x00A0;<a 

href="#x1-3000I" id="QQ2-1-3">LedgerSMB and Business Processes</a></span>

<br />   <span class="sectionToc">1 <a 

href="#x1-40001" id="QQ2-1-4">Introduction to LedgerSMB</a></span>

<br />   &#x00A0;<span class="subsectionToc">1.1 <a 

href="#x1-50001.1" id="QQ2-1-5">Why LedgerSMB</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">1.1.1 <a 

href="#x1-60001.1.1" id="QQ2-1-6">Advantages of LedgerSMB</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">1.1.2 <a 

href="#x1-70001.1.2" id="QQ2-1-7">Key Features</a></span>

<br />   &#x00A0;<span class="subsectionToc">1.2 <a 

href="#x1-80001.2" id="QQ2-1-8">Limitations of LedgerSMB</a></span>

<br />   &#x00A0;<span class="subsectionToc">1.3 <a 

href="#x1-90001.3" id="QQ2-1-9">System Requirements of LedgerSMB</a></span>

<br />   <span class="sectionToc">2 <a 

href="#x1-100002" id="QQ2-1-10">User Account and Database Administration Basics</a></span>

<br />   &#x00A0;<span class="subsectionToc">2.1 <a 

href="#x1-110002.1" id="QQ2-1-11">Companies and Datasets</a></span>

<br />   &#x00A0;<span class="subsectionToc">2.2 <a 

href="#x1-120002.2" id="QQ2-1-12">How to Create a User</a></span>

<br />   &#x00A0;<span class="subsectionToc">2.3 <a 

href="#x1-130002.3" id="QQ2-1-13">Permissions</a></span>

<br />   &#x00A0;<span class="subsectionToc">2.4 <a 

href="#x1-140002.4" id="QQ2-1-14">User Account Types</a></span>

<br />   &#x00A0;<span class="subsectionToc">2.5 <a 

href="#x1-150002.5" id="QQ2-1-15">Other Features</a></span>

<br />   <span class="sectionToc">3 <a 

href="#x1-160003" id="QQ2-1-16">Chart of Accounts</a></span>

<br />   &#x00A0;<span class="subsectionToc">3.1 <a 

href="#x1-170003.1" id="QQ2-1-17">Introduction to Double Entry Bookkeeping</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">3.1.1 <a 

href="#x1-180003.1.1" id="QQ2-1-18">Business Entity</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">3.1.2 <a 

href="#x1-190003.1.2" id="QQ2-1-19">Double Entry</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">3.1.3 <a 

href="#x1-200003.1.3" id="QQ2-1-20">Accounts</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">3.1.4 <a 

href="#x1-210003.1.4" id="QQ2-1-21">Debits and Credits</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">3.1.5 <a 

href="#x1-220003.1.5" id="QQ2-1-22">Accrual</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">3.1.6 <a 

href="#x1-230003.1.6" id="QQ2-1-23">References</a></span>

<br />   &#x00A0;<span class="subsectionToc">3.2 <a 

href="#x1-240003.2" id="QQ2-1-24">General Guidelines on Numbering Accounts</a></span>

<br />   &#x00A0;<span class="subsectionToc">3.3 <a 

href="#x1-250003.3" id="QQ2-1-25">Adding/Modifying Accounts</a></span>

<br />   &#x00A0;<span class="subsectionToc">3.4 <a 

href="#x1-260003.4" id="QQ2-1-26">Listing Account Balances and Transactions</a></span>

<br />   <span class="sectionToc">4 <a 

href="#x1-270004" id="QQ2-1-27">Administration</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.1 <a 

href="#x1-280004.1" id="QQ2-1-28">Taxes, Defaults, and Preferences</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.1.1 <a 

href="#x1-290004.1.1" id="QQ2-1-29">Adding A Sales Tax Account</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.1.2 <a 

href="#x1-300004.1.2" id="QQ2-1-30">Setting a Sales Tax Amount</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.1.3 <a 

href="#x1-310004.1.3" id="QQ2-1-31">Default Account Setup</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.1.4 <a 

href="#x1-320004.1.4" id="QQ2-1-32">Currency Setup</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.1.5 <a 

href="#x1-330004.1.5" id="QQ2-1-33">Sequence Settings</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.2 <a 

href="#x1-340004.2" id="QQ2-1-34">Audit Control</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.2.1 <a 

href="#x1-350004.2.1" id="QQ2-1-35">Explaining transaction reversal</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.2.2 <a 

href="#x1-360004.2.2" id="QQ2-1-36">Close books option</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.2.3 <a 

href="#x1-370004.2.3" id="QQ2-1-37">Audit Trails</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.3 <a 

href="#x1-380004.3" id="QQ2-1-38">Departments</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.3.1 <a 

href="#x1-390004.3.1" id="QQ2-1-39">Cost v Profit Centers.</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.4 <a 

href="#x1-400004.4" id="QQ2-1-40">Warehouses</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.5 <a 

href="#x1-410004.5" id="QQ2-1-41">Languages</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.6 <a 

href="#x1-420004.6" id="QQ2-1-42">Types of Businesses</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.7 <a 

href="#x1-430004.7" id="QQ2-1-43">Misc.</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.7.1 <a 

href="#x1-440004.7.1" id="QQ2-1-44">GIFI</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.7.2 <a 

href="#x1-450004.7.2" id="QQ2-1-45">SIC</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.7.3 <a 

href="#x1-460004.7.3" id="QQ2-1-46">Overview of Template Editing</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">4.7.4 <a 

href="#x1-470004.7.4" id="QQ2-1-47">Year-end</a></span>

<br />   &#x00A0;<span class="subsectionToc">4.8 <a 

href="#x1-480004.8" id="QQ2-1-48">Options in the ledgersmb.conf</a></span>

<br />   <span class="sectionToc">5 <a 

href="#x1-490005" id="QQ2-1-49">Goods and Services</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.1 <a 

href="#x1-500005.1" id="QQ2-1-50">Basic Terms</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.2 <a 

href="#x1-510005.2" id="QQ2-1-51">The Price Matrix</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.3 <a 

href="#x1-520005.3" id="QQ2-1-52">Pricegroups</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.4 <a 

href="#x1-530005.4" id="QQ2-1-53">Groups</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.5 <a 

href="#x1-540005.5" id="QQ2-1-54">Labor/Overhead</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.6 <a 

href="#x1-550005.6" id="QQ2-1-55">Services</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">5.6.1 <a 

href="#x1-560005.6.1" id="QQ2-1-56">Shipping and Handling as a Service</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.7 <a 

href="#x1-570005.7" id="QQ2-1-57">Parts</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.8 <a 

href="#x1-580005.8" id="QQ2-1-58">Assemblies and Manufacturing</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">5.8.1 <a 

href="#x1-590005.8.1" id="QQ2-1-59">Stocking Assemblies</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.9 <a 

href="#x1-600005.9" id="QQ2-1-60">Reporting</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">5.9.1 <a 

href="#x1-610005.9.1" id="QQ2-1-61">All Items and Parts Reports</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">5.9.2 <a 

href="#x1-620005.9.2" id="QQ2-1-62">Requirements</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">5.9.3 <a 

href="#x1-630005.9.3" id="QQ2-1-63">Services and Labor</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">5.9.4 <a 

href="#x1-640005.9.4" id="QQ2-1-64">Assemblies</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">5.9.5 <a 

href="#x1-650005.9.5" id="QQ2-1-65">Groups and Pricegroups</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.10 <a 

href="#x1-660005.10" id="QQ2-1-66">Translations</a></span>

<br />   &#x00A0;<span class="subsectionToc">5.11 <a 

href="#x1-670005.11" id="QQ2-1-67">How Cost of Goods Sold is tracked</a></span>

<br />   <span class="sectionToc">6 <a 

href="#x1-680006" id="QQ2-1-68">AP</a></span>

<br />   &#x00A0;<span class="subsectionToc">6.1 <a 

href="#x1-690006.1" id="QQ2-1-69">Basic AP Concepts</a></span>

<br />   &#x00A0;<span class="subsectionToc">6.2 <a 

href="#x1-700006.2" id="QQ2-1-70">Vendors</a></span>

<br />   &#x00A0;<span class="subsectionToc">6.3 <a 

href="#x1-710006.3" id="QQ2-1-71">AP Transactions</a></span>

<br />   &#x00A0;<span class="subsectionToc">6.4 <a 

href="#x1-720006.4" id="QQ2-1-72">AP Invoices</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.4.1 <a 

href="#x1-730006.4.1" id="QQ2-1-73">Correcting an AP Invoice</a></span>

<br />   &#x00A0;<span class="subsectionToc">6.5 <a 

href="#x1-740006.5" id="QQ2-1-74">Cash payment And Check Printing</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.5.1 <a 

href="#x1-750006.5.1" id="QQ2-1-75">Rapid Payment Entry Screen</a></span>

<br />   &#x00A0;<span class="subsectionToc">6.6 <a 

href="#x1-760006.6" id="QQ2-1-76">Transaction/Invoice Reporting</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.6.1 <a 

href="#x1-770006.6.1" id="QQ2-1-77">Transactions Report</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.6.2 <a 

href="#x1-780006.6.2" id="QQ2-1-78">Outstanding Report</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.6.3 <a 

href="#x1-790006.6.3" id="QQ2-1-79">AP Aging Report</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.6.4 <a 

href="#x1-800006.6.4" id="QQ2-1-80">Tax Paid and Non-taxable Report</a></span>

<br />   &#x00A0;<span class="subsectionToc">6.7 <a 

href="#x1-810006.7" id="QQ2-1-81">Vendor Reporting</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.7.1 <a 

href="#x1-820006.7.1" id="QQ2-1-82">Vendor Search</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">6.7.2 <a 

href="#x1-830006.7.2" id="QQ2-1-83">Vendor History</a></span>

<br />   <span class="sectionToc">7 <a 

href="#x1-840007" id="QQ2-1-84">AR</a></span>

<br />   &#x00A0;<span class="subsectionToc">7.1 <a 

href="#x1-850007.1" id="QQ2-1-85">Customers</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">7.1.1 <a 

href="#x1-860007.1.1" id="QQ2-1-86">Customer Price Matrix</a></span>

<br />   &#x00A0;<span class="subsectionToc">7.2 <a 

href="#x1-870007.2" id="QQ2-1-87">AR Transactions</a></span>

<br />   &#x00A0;<span class="subsectionToc">7.3 <a 

href="#x1-880007.3" id="QQ2-1-88">AR Invoices</a></span>

<br />   &#x00A0;<span class="subsectionToc">7.4 <a 

href="#x1-890007.4" id="QQ2-1-89">Cash Receipt</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">7.4.1 <a 

href="#x1-900007.4.1" id="QQ2-1-90">Cash Receipts for multiple customers</a></span>

<br />   &#x00A0;<span class="subsectionToc">7.5 <a 

href="#x1-910007.5" id="QQ2-1-91">AR Transaction Reporting</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">7.5.1 <a 

href="#x1-920007.5.1" id="QQ2-1-92">AR Transactions Report</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">7.5.2 <a 

href="#x1-930007.5.2" id="QQ2-1-93">AR Aging Report</a></span>

<br />   &#x00A0;<span class="subsectionToc">7.6 <a 

href="#x1-940007.6" id="QQ2-1-94">Customer Reporting</a></span>

<br />   <span class="sectionToc">8 <a 

href="#x1-950008" id="QQ2-1-95">Projects</a></span>

<br />   &#x00A0;<span class="subsectionToc">8.1 <a 

href="#x1-960008.1" id="QQ2-1-96">Project Basics</a></span>

<br />   &#x00A0;<span class="subsectionToc">8.2 <a 

href="#x1-970008.2" id="QQ2-1-97">Timecards</a></span>

<br />   &#x00A0;<span class="subsectionToc">8.3 <a 

href="#x1-980008.3" id="QQ2-1-98">Projects and Invoices</a></span>

<br />   &#x00A0;<span class="subsectionToc">8.4 <a 

href="#x1-990008.4" id="QQ2-1-99">Reporting</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">8.4.1 <a 

href="#x1-1000008.4.1" id="QQ2-1-100">Timecard Reporting</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">8.4.2 <a 

href="#x1-1010008.4.2" id="QQ2-1-101">Project Transaction Reporting</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">8.4.3 <a 

href="#x1-1020008.4.3" id="QQ2-1-102">List of Projects</a></span>

<br />   &#x00A0;<span class="subsectionToc">8.5 <a 

href="#x1-1030008.5" id="QQ2-1-103">Possibilities for Using Projects</a></span>

<br />   <span class="sectionToc">9 <a 

href="#x1-1040009" id="QQ2-1-104">Quotations and Order Management</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.1 <a 

href="#x1-1050009.1" id="QQ2-1-105">Sales Orders</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.2 <a 

href="#x1-1060009.2" id="QQ2-1-106">Quotations</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.3 <a 

href="#x1-1070009.3" id="QQ2-1-107">Shipping</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.4 <a 

href="#x1-1080009.4" id="QQ2-1-108">AR Work Flow</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.4.1 <a 

href="#x1-1090009.4.1" id="QQ2-1-109">Service Example</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.4.2 <a 

href="#x1-1100009.4.2" id="QQ2-1-111">Single Warehouse Example</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.4.3 <a 

href="#x1-1110009.4.3" id="QQ2-1-113">Multiple Warehouse Example</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.5 <a 

href="#x1-1120009.5" id="QQ2-1-115">Requests for Quotation (RFQ)</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.6 <a 

href="#x1-1130009.6" id="QQ2-1-116">Purchase Orders</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.7 <a 

href="#x1-1140009.7" id="QQ2-1-117">Receiving</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.8 <a 

href="#x1-1150009.8" id="QQ2-1-118">AP Work Flow</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.8.1 <a 

href="#x1-1160009.8.1" id="QQ2-1-119">Bookkeeper entering the received items, order completed in full</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.8.2 <a 

href="#x1-1170009.8.2" id="QQ2-1-121">Bookkeeper entering received items, order completed in part</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.8.3 <a 

href="#x1-1180009.8.3" id="QQ2-1-123">Receiving staff entering items</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.9 <a 

href="#x1-1190009.9" id="QQ2-1-125">Generation and Consolidation</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.9.1 <a 

href="#x1-1200009.9.1" id="QQ2-1-126">Generation</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">9.9.2 <a 

href="#x1-1210009.9.2" id="QQ2-1-127">Consolidation</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.10 <a 

href="#x1-1220009.10" id="QQ2-1-128">Reporting</a></span>

<br />   &#x00A0;<span class="subsectionToc">9.11 <a 

href="#x1-1230009.11" id="QQ2-1-129">Shipping Module: Transferring Inventory between Warehouses</a></span>

<br />   <span class="sectionToc">10 <a 

href="#x1-12400010" id="QQ2-1-130">HR</a></span>

<br />   <span class="sectionToc">11 <a 

href="#x1-12500011" id="QQ2-1-131">POS</a></span>

<br />   &#x00A0;<span class="subsectionToc">11.1 <a 

href="#x1-12600011.1" id="QQ2-1-132">Sales Screen</a></span>

<br />   &#x00A0;<span class="subsectionToc">11.2 <a 

href="#x1-12700011.2" id="QQ2-1-133">Possibilities for Data Entry</a></span>

<br />   &#x00A0;<span class="subsectionToc">11.3 <a 

href="#x1-12800011.3" id="QQ2-1-134">Hardware Support</a></span>

<br />   &#x00A0;<span class="subsectionToc">11.4 <a 

href="#x1-12900011.4" id="QQ2-1-135">Reports</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">11.4.1 <a 

href="#x1-13000011.4.1" id="QQ2-1-136">Open Invoices</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">11.4.2 <a 

href="#x1-13100011.4.2" id="QQ2-1-137">Receipts</a></span>

<br />   <span class="sectionToc">12 <a 

href="#x1-13200012" id="QQ2-1-138">General Ledger</a></span>

<br />   &#x00A0;<span class="subsectionToc">12.1 <a 

href="#x1-13300012.1" id="QQ2-1-139">GL Basics</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">12.1.1 <a 

href="#x1-13400012.1.1" id="QQ2-1-140">Paper-based accounting systems and the GL</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">12.1.2 <a 

href="#x1-13500012.1.2" id="QQ2-1-141">Double Entry Examples on Paper</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">12.1.3 <a 

href="#x1-13600012.1.3" id="QQ2-1-142">The GL in LedgerSMB</a></span>

<br />   &#x00A0;<span class="subsectionToc">12.2 <a 

href="#x1-13700012.2" id="QQ2-1-143">Cash Transfer</a></span>

<br />   &#x00A0;<span class="subsectionToc">12.3 <a 

href="#x1-13800012.3" id="QQ2-1-144">GL Transactions</a></span>

<br />   &#x00A0;<span class="subsectionToc">12.4 <a 

href="#x1-13900012.4" id="QQ2-1-145">Payroll as a GL transaction</a></span>

<br />   &#x00A0;<span class="subsectionToc">12.5 <a 

href="#x1-14000012.5" id="QQ2-1-147">Reconciliation</a></span>

<br />   &#x00A0;<span class="subsectionToc">12.6 <a 

href="#x1-14100012.6" id="QQ2-1-148">Reports</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">12.6.1 <a 

href="#x1-14200012.6.1" id="QQ2-1-149">GL as access to almost everything else</a></span>

<br />   <span class="sectionToc">13 <a 

href="#x1-14300013" id="QQ2-1-150">Recurring Transactions</a></span>

<br />   <span class="sectionToc">14 <a 

href="#x1-14400014" id="QQ2-1-151">Financial Statements and Reports</a></span>

<br />   &#x00A0;<span class="subsectionToc">14.1 <a 

href="#x1-14500014.1" id="QQ2-1-152">Cash v. Accrual Basis</a></span>

<br />   &#x00A0;<span class="subsectionToc">14.2 <a 

href="#x1-14600014.2" id="QQ2-1-153">Viewing the Chart of Accounts and Transactions</a></span>

<br />   &#x00A0;<span class="subsectionToc">14.3 <a 

href="#x1-14700014.3" id="QQ2-1-154">Trial Balance</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">14.3.1 <a 

href="#x1-14800014.3.1" id="QQ2-1-155">The Paper-based function of a Trial Balance</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">14.3.2 <a 

href="#x1-14900014.3.2" id="QQ2-1-156">Running the Trial Balance Report</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">14.3.3 <a 

href="#x1-15000014.3.3" id="QQ2-1-157">What if the Trial Balance doesn&#8217;t Balance?</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">14.3.4 <a 

href="#x1-15100014.3.4" id="QQ2-1-158">Trial Balance as a Summary of Account Activity</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">14.3.5 <a 

href="#x1-15200014.3.5" id="QQ2-1-159">Trial Balance as a Budget Planning Tool</a></span>

<br />   &#x00A0;<span class="subsectionToc">14.4 <a 

href="#x1-15300014.4" id="QQ2-1-160">Income Statement</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">14.4.1 <a 

href="#x1-15400014.4.1" id="QQ2-1-161">Uses of an Income Statement</a></span>

<br />   &#x00A0;<span class="subsectionToc">14.5 <a 

href="#x1-15500014.5" id="QQ2-1-162">Balance Sheet</a></span>

<br />   &#x00A0;<span class="subsectionToc">14.6 <a 

href="#x1-15600014.6" id="QQ2-1-163">What if the Balance Sheet doesn&#8217;t balance?</a></span>

<br />   &#x00A0;<span class="subsectionToc">14.7 <a 

href="#x1-15700014.7" id="QQ2-1-164">No Statement of Owner Equity?</a></span>

<br />   <span class="sectionToc">15 <a 

href="#x1-15800015" id="QQ2-1-165">The Template System</a></span>

<br />   &#x00A0;<span class="subsectionToc">15.1 <a 

href="#x1-15900015.1" id="QQ2-1-166">Text Templates</a></span>

<br />   &#x00A0;<span class="subsectionToc">15.2 <a 

href="#x1-16000015.2" id="QQ2-1-167">HTML Templates</a></span>

<br />   &#x00A0;<span class="subsectionToc">15.3 <a 

href="#x1-16100015.3" id="QQ2-1-168"><span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span> Templates</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">15.3.1 <a 

href="#x1-16200015.3.1" id="QQ2-1-169">What is <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span> ?</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">15.3.2 <a 

href="#x1-16300015.3.2" id="QQ2-1-170">Using LY X to Edit <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span> Templates</a></span>

<br />   &#x00A0;<span class="subsectionToc">15.4 <a 

href="#x1-16400015.4" id="QQ2-1-171">Customizing Logos</a></span>

<br />   &#x00A0;<span class="subsectionToc">15.5 <a 

href="#x1-16500015.5" id="QQ2-1-172">How are They Stored in the Filesystem?</a></span>

<br />   &#x00A0;<span class="subsectionToc">15.6 <a 

href="#x1-16600015.6" id="QQ2-1-173">Upgrade Issues</a></span>

<br />   <span class="sectionToc">16 <a 

href="#x1-16700016" id="QQ2-1-174">An Introduction to the CLI</a></span>

<br />   &#x00A0;<span class="subsectionToc">16.1 <a 

href="#x1-16800016.1" id="QQ2-1-175">Conventions</a></span>

<br />   &#x00A0;<span class="subsectionToc">16.2 <a 

href="#x1-16900016.2" id="QQ2-1-176">Preliminaries</a></span>

<br />   &#x00A0;<span class="subsectionToc">16.3 <a 

href="#x1-17000016.3" id="QQ2-1-177">First Script: lsmb01-cli-example.sh</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">16.3.1 <a 

href="#x1-17100016.3.1" id="QQ2-1-178">Script 1 (Bash)</a></span>

<br />   &#x00A0;<span class="subsectionToc">16.4 <a 

href="#x1-17200016.4" id="QQ2-1-179">Second Script: lsmb02-cli-example.pl</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">16.4.1 <a 

href="#x1-17300016.4.1" id="QQ2-1-180">Script 2 (Perl)</a></span>

<br />   <span class="partToc">II&#x00A0;&#x00A0;<a 

href="#x1-174000II" id="QQ2-1-181">Technical Overview</a></span>

<br />   <span class="sectionToc">17 <a 

href="#x1-17500017" id="QQ2-1-182">Basic Architecture</a></span>

<br />   &#x00A0;<span class="subsectionToc">17.1 <a 

href="#x1-17600017.1" id="QQ2-1-183">The Software Stack</a></span>

<br />   &#x00A0;<span class="subsectionToc">17.2 <a 

href="#x1-17700017.2" id="QQ2-1-185">Capacity Planning</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">17.2.1 <a 

href="#x1-17800017.2.1" id="QQ2-1-186">Scalability Strategies</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">17.2.2 <a 

href="#x1-17900017.2.2" id="QQ2-1-187">Database Maintenance</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">17.2.3 <a 

href="#x1-18000017.2.3" id="QQ2-1-188">Known issues</a></span>

<br />   <span class="sectionToc">18 <a 

href="#x1-18100018" id="QQ2-1-189">Customization Possibilities</a></span>

<br />   &#x00A0;<span class="subsectionToc">18.1 <a 

href="#x1-18200018.1" id="QQ2-1-190">Brief Guide to the Source Code</a></span>

<br />   &#x00A0;<span class="subsectionToc">18.2 <a 

href="#x1-18300018.2" id="QQ2-1-191">Data Entry Screens</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">18.2.1 <a 

href="#x1-18400018.2.1" id="QQ2-1-192">Examples</a></span>

<br />   &#x00A0;<span class="subsectionToc">18.3 <a 

href="#x1-18500018.3" id="QQ2-1-193">Extensions</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">18.3.1 <a 

href="#x1-18600018.3.1" id="QQ2-1-194">Examples</a></span>

<br />   &#x00A0;<span class="subsectionToc">18.4 <a 

href="#x1-18700018.4" id="QQ2-1-195">Templates</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">18.4.1 <a 

href="#x1-18800018.4.1" id="QQ2-1-196">Examples</a></span>

<br />   &#x00A0;<span class="subsectionToc">18.5 <a 

href="#x1-18900018.5" id="QQ2-1-197">Reports</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">18.5.1 <a 

href="#x1-19000018.5.1" id="QQ2-1-198">Examples</a></span>

<br />   <span class="sectionToc">19 <a 

href="#x1-19100019" id="QQ2-1-199">Integration Possibilities</a></span>

<br />   &#x00A0;<span class="subsectionToc">19.1 <a 

href="#x1-19200019.1" id="QQ2-1-200">Reporting Tools</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">19.1.1 <a 

href="#x1-19300019.1.1" id="QQ2-1-201">Examples</a></span>

<br />   &#x00A0;<span class="subsectionToc">19.2 <a 

href="#x1-19400019.2" id="QQ2-1-202">Line of Business Tools on PostgreSQL</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">19.2.1 <a 

href="#x1-19500019.2.1" id="QQ2-1-203">Known Issues</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">19.2.2 <a 

href="#x1-19600019.2.2" id="QQ2-1-204">Strategies</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">19.2.3 <a 

href="#x1-19700019.2.3" id="QQ2-1-205">Examples</a></span>

<br />   &#x00A0;<span class="subsectionToc">19.3 <a 

href="#x1-19800019.3" id="QQ2-1-206">Line of Business Tools on other RDBMS&#8217;s</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">19.3.1 <a 

href="#x1-19900019.3.1" id="QQ2-1-207">Strategies</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">19.3.2 <a 

href="#x1-20000019.3.2" id="QQ2-1-208">Integration Products and Open Source Projects</a></span>

<br />   <span class="sectionToc">20 <a 

href="#x1-20100020" id="QQ2-1-209">Customization Guide</a></span>

<br />   &#x00A0;<span class="subsectionToc">20.1 <a 

href="#x1-20200020.1" id="QQ2-1-210">General Information</a></span>

<br />   &#x00A0;<span class="subsectionToc">20.2 <a 

href="#x1-20300020.2" id="QQ2-1-211">Customizing Templates</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">20.2.1 <a 

href="#x1-20400020.2.1" id="QQ2-1-212">Page Breaks in <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span></a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">20.2.2 <a 

href="#x1-20500020.2.2" id="QQ2-1-213">Conditionals</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">20.2.3 <a 

href="#x1-20600020.2.3" id="QQ2-1-214">Loops</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">20.2.4 <a 

href="#x1-20700020.2.4" id="QQ2-1-215">File Inclusion</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">20.2.5 <a 

href="#x1-20800020.2.5" id="QQ2-1-216">Cross-referencing and multiple passes of <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span></a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">20.2.6 <a 

href="#x1-20900020.2.6" id="QQ2-1-217">Variable Substitution</a></span>

<br />   &#x00A0;<span class="subsectionToc">20.3 <a 

href="#x1-21000020.3" id="QQ2-1-218">Customizing Forms</a></span>

<br />   &#x00A0;<span class="subsectionToc">20.4 <a 

href="#x1-21100020.4" id="QQ2-1-219">Customizing Modules</a></span>

<br />   &#x00A0;&#x00A0;<span class="subsubsectionToc">20.4.1 <a 

href="#x1-21200020.4.1" id="QQ2-1-220">Database Access</a></span>

<br />   &#x00A0;<span class="subsectionToc">20.5 <a 

href="#x1-21300020.5" id="QQ2-1-221">CLI Examples</a></span>

<br />   <span class="partToc">III&#x00A0;&#x00A0;<a 

href="#x1-214000III" id="QQ2-1-222">Appendix</a></span>

<br />   <span class="sectionToc">A <a 

href="#x1-215000A" id="QQ2-1-223">Where to Go for More Information</a></span>

<br />   <span class="sectionToc">B <a 

href="#x1-216000B" id="QQ2-1-224">Quick Tips</a></span>

<br />   &#x00A0;<span class="subsectionToc">B.1 <a 

href="#x1-217000B.1" id="QQ2-1-225">Understanding Shipping Addresses and Carriers</a></span>

<br />   &#x00A0;<span class="subsectionToc">B.2 <a 

href="#x1-218000B.2" id="QQ2-1-226">Handling bad debts</a></span>

<br />   <span class="sectionToc">C <a 

href="#x1-219000C" id="QQ2-1-227">Step by Steps for Vertical Markets</a></span>

<br />   &#x00A0;<span class="subsectionToc">C.1 <a 

href="#x1-220000C.1" id="QQ2-1-228">Common Installation Errors</a></span>

<br />   &#x00A0;<span class="subsectionToc">C.2 <a 

href="#x1-221000C.2" id="QQ2-1-229">Retail With Light Manufacturing</a></span>

<br />   <span class="sectionToc">D <a 

href="#x1-222000D" id="QQ2-1-230">Glossary</a></span>

<br />   <span class="sectionToc">E <a 

href="#x1-223000E" id="QQ2-1-231">GNU Free Documentation License</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-232">1. APPLICABILITY AND DEFINITIONS</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-233">2. VERBATIM COPYING</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-234">3. COPYING IN QUANTITY</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-235">4. MODIFICATIONS</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-236">5. COMBINING DOCUMENTS</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-237">6. COLLECTIONS OF DOCUMENTS</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-238">7. AGGREGATION WITH INDEPENDENT WORKS</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-239">8. TRANSLATION</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-240">9. TERMINATION</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-241">10. FUTURE REVISIONS OF THIS LICENSE</a></span>

<br />   &#x00A0;<span class="subsectionToc"> <a 

href="#Q1-1-242">ADDENDUM: How to use this License for your documents</a></span>

</div>

<!--l. 44--><p class="noindent">

   <h3 class="likesectionHead"><a 

 id="x1-2000"></a>List of Figures</h3>

   <div class="tableofcontents"><span class="lofToc">1&#x00A0;<a 

href="#x1-1090011">Simple AR Service Invoice Workflow Example</a></span><br /><span class="lofToc">2&#x00A0;<a 

href="#x1-1100012">AR Workflow with

Shipping</a></span><br /><span class="lofToc">3&#x00A0;<a 

href="#x1-1110013">Complex AR Workflow with Shipping</a></span><br /><span class="lofToc">4&#x00A0;<a 

href="#x1-1160014">Simple AP Workflow</a></span><br /><span class="lofToc">5&#x00A0;<a 

href="#x1-1170015">AP

Workflow with Receiving</a></span><br /><span class="lofToc">6&#x00A0;<a 

href="#x1-1180016">Complex AP Workflow</a></span><br /><span class="lofToc">7&#x00A0;<a 

href="#x1-1390017">Payroll as a GL Transaction (Purely

fictitious numbers)</a></span><br /><span class="lofToc">8&#x00A0;<a 

href="#x1-1760018">The LedgerSMB software stack in a Typical Implementation</a></span><br />

</div>

   <h1 class="partHead"><span class="titlemark">Part&#x00A0;I<br /></span><a 

 id="x1-3000I"></a>LedgerSMB and Business Processes</h1>

   <h3 class="sectionHead"><span class="titlemark">1    </span> <a 

 id="x1-40001"></a>Introduction to LedgerSMB</h3>

<!--l. 56--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">1.1    </span> <a 

 id="x1-50001.1"></a>Why LedgerSMB</h4>

<!--l. 59--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">1.1.1    </span> <a 

 id="x1-60001.1.1"></a>Advantages of LedgerSMB</h5>

     <ul class="itemize1">

     <li class="itemize">Flexibility and Central Management

</li>

     <li class="itemize">Accessibility over the Internet (for some users)

</li>

     <li class="itemize">Relatively open data format

</li>

     <li class="itemize">Integration with other tools

</li>

     <li class="itemize">Excellent accounting options for Linux users

</li>

     <li class="itemize">Open Source

</li>

     <li class="itemize">Flexible, open framework that can be extended or modified to fit your business.

</li>

     <li class="itemize">Security-conscious development community.</li></ul>

<!--l. 73--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">1.1.2    </span> <a 

 id="x1-70001.1.2"></a>Key Features</h5>

     <ul class="itemize1">

     <li class="itemize">Accounts Receivable

         <ul class="itemize2">

         <li class="itemize">Track sales by customer

</li>

         <li class="itemize">Issue Invoices, Statements, Receipts, and more

</li>

         <li class="itemize">Do job costing and time entry for customer projects

</li>

         <li class="itemize">Manage sales orders and quotations

</li>

         <li class="itemize">Ship items from sales orders</li></ul>

</li>

     <li class="itemize">Accounts Payable

         <ul class="itemize2">

         <li class="itemize">Track purchases and debts by vendor

</li>

         <li class="itemize">Issue RFQ&#8217;s Purchase Orders, etc.

</li>

         <li class="itemize">Track items received from purchase orders</li></ul>

</li>

     <li class="itemize">Budgeting

         <ul class="itemize2">

         <li class="itemize">Track expenditures and income across multiple departments

</li>

         <li class="itemize">Track all transactions across departments</li></ul>

</li>

     <li class="itemize">Check Printing

         <ul class="itemize2">

         <li class="itemize">Customize template for any check form</li></ul>

</li>

     <li class="itemize">General Ledger

</li>

     <li class="itemize">Inventory Management

         <ul class="itemize2">

         <li class="itemize">Track sales and orders of parts

</li>

         <li class="itemize">Track cost of goods sold using First In/First Out method

</li>

         <li class="itemize">List all parts below reorder point

</li>

         <li class="itemize">Track ordering requirements

</li>

         <li class="itemize">Track, ship, receive, and transfer parts to and from multiple warehouses</li></ul>

</li>

     <li class="itemize">Localization

         <ul class="itemize2">

         <li class="itemize">Provide Localized Translations for Part Descriptions

</li>

         <li class="itemize">Provide Localized Templates for Invoices, Orders, Checks, and more

</li>

         <li class="itemize">Select language per customer, invoice, order, etc.</li></ul>

</li>

     <li class="itemize">Manufacturing

         <ul class="itemize2">

         <li class="itemize">Track cost of goods sold for manufactured goods (assemblies)

</li>

         <li class="itemize">Create assemblies and stock assemblies, tracking materials on hand</li></ul>

</li>

     <li class="itemize">Multi-company/Multiuser

         <ul class="itemize2">

         <li class="itemize">One isolated database per company

</li>

         <li class="itemize">Users can have localized systems independent of company data set</li></ul>

</li>

     <li class="itemize">Point of Sale

         <ul class="itemize2">

         <li class="itemize">Run multiple cash registers against main LedgerSMB installation

</li>

         <li class="itemize">Suitable for retail stores and more

</li>

         <li class="itemize">Credit card processing via TrustCommerce

</li>

         <li class="itemize">Supports some POS hardware out of the box including:

             <ul class="itemize3">

             <li class="itemize">Logic Controls PD3000 pole displays (serial or parallel)

</li>

             <li class="itemize">Basic text-based receipt printers

</li>

             <li class="itemize">Keyboard wedge barcode scanners

</li>

             <li class="itemize">Keyboard wedge magnetic card readers

</li>

             <li class="itemize">Printer-attached cash drawers</li></ul>

</li></ul>

</li>

     <li class="itemize">Price Matrix

         <ul class="itemize2">

         <li class="itemize">Track different prices for vendors and customers across the board

</li>

         <li class="itemize">Provide discounts to groups of customers per item or across the board

</li>

         <li class="itemize">Store vendors&#8217; prices independent of the other last cost in the parts record</li></ul>

</li>

     <li class="itemize">Reporting

         <ul class="itemize2">

         <li class="itemize">Supports all basic financial statements

</li>

         <li class="itemize">Easily display customer history, sales data, and additional information

</li>

         <li class="itemize">Open framework allows for ODBC connections to be used to generate reports using third

party reporting tools.</li></ul>

</li>

     <li class="itemize">Tax

         <ul class="itemize2">

         <li class="itemize">Supports Retail Sales Tax and Value Added Tax type systems

</li>

         <li class="itemize">Flexible framework allows one to customize reports to change the tax reporting framework

to meet any local requirement.</li></ul>

</li></ul>

<!--l. 173--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">1.2    </span> <a 

 id="x1-80001.2"></a>Limitations of LedgerSMB</h4>

     <ul class="itemize1">

     <li class="itemize">No payroll module (Payroll must be done manually)

</li>

     <li class="itemize">Some integration limitations

</li>

     <li class="itemize">Further  development/maintenance  requires  a  knowledge  of  a  relatively  broad  range  of

technologies</li></ul>

<!--l. 182--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">1.3    </span> <a 

 id="x1-90001.3"></a>System Requirements of LedgerSMB</h4>

     <ul class="itemize1">

     <li class="itemize">PostgreSQL

</li>

     <li class="itemize">A CGI-enabled Web Server (for example, Apache)

</li>

     <li class="itemize">Perl 5.8.x

</li>

     <li class="itemize">An  operating  system  which  supports  the  above  software  (usually  Linux,  though  Windows,

MacOS X, etc. do work)

</li>

     <li class="itemize"><span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span>&#x00A0;(optional) is required to create PDF or Postscript invoices

</li>

     <li class="itemize">The following CPAN modules:

         <ul class="itemize2">

         <li class="itemize">Data::Dumper

</li>

         <li class="itemize">Locale::Maketext

</li>

         <li class="itemize">Locale::Maketext::Lexicon

</li>

         <li class="itemize">MIME::Base64

</li>

         <li class="itemize">Digest::MD5

</li>

         <li class="itemize">HTML::Entities

</li>

         <li class="itemize">DBI

</li>

         <li class="itemize">DBD::Pg

</li>

         <li class="itemize">Math::BigFloat

</li>

         <li class="itemize">IO::File

</li>

         <li class="itemize">Encode

</li>

         <li class="itemize">Locale::Country

</li>

         <li class="itemize">Locale::Language

</li>

         <li class="itemize">Time::Local

</li>

         <li class="itemize">Cwd

</li>

         <li class="itemize">Config::Std

</li>

         <li class="itemize">MIME::Lite</li></ul>

</li></ul>

<!--l. 214--><p class="noindent">

   <h3 class="sectionHead"><span class="titlemark">2    </span> <a 

 id="x1-100002"></a>User Account and Database Administration Basics</h3>

<!--l. 216--><p class="noindent">These functions are accessed via the admin.pl script in the installed directory of LedgerSMB.

</p><!--l. 220--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">2.1    </span> <a 

 id="x1-110002.1"></a>Companies and Datasets</h4>

<!--l. 222--><p class="noindent">LedgerSMB stores its information in locale-specific data sets. When a dataset is created, it sets various

defaults such as currency, a basic chart of accounts setup, and so forth. Note that the default setup is for

Canada, where the author of the software resides.

</p><!--l. 227--><p class="indent">   Datasets are stored as PostgreSQL databases. The application is designed with the idea that each dataset

will represent exactly one company. If a customer is working with multiple companies, he/she must create a

dataset to for each.

</p><!--l. 232--><p class="indent">   When creating a dataset, the application asks for both a username and a superusername. If the

superuser’s information is not filled in, LedgerSMB will attempt to populate an existing dataset, but if this

information is filled in, the program will log into the PostgreSQL cluster with the superusername and

password, create the database, and attempt to add Plpgsql to it.

</p><!--l. 238--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">2.2    </span> <a 

 id="x1-120002.2"></a>How to Create a User</h4>

<!--l. 240--><p class="noindent">Users are created by going to the admin.pl page and clicking on "Add User." One then fills out the form and

when it is saved, the user is created.

</p><!--l. 245--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">2.3    </span> <a 

 id="x1-130002.3"></a>Permissions</h4>

<!--l. 247--><p class="noindent">The permissions system is not rigorously enforced within LedgerSMB, in the sense that the

permissions API is generally not used in the application itself. Instead permissions are used to

enable/disable menu options. Setting an enforcement of such permissions would require some custom

programming at the present time. Most organizations, however, find that the current system is

adequate.

</p><!--l. 254--><p class="indent">   The checkboxes which are marked enable menu entries. Those that are unchecked disable those entries on

the menu.

</p><!--l. 258--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">2.4    </span> <a 

 id="x1-140002.4"></a>User Account Types</h4>

     <ul class="itemize1">

     <li class="itemize">User is a general user of the system

</li>

     <li class="itemize">Managers often are able to see a larger amount of data

</li>

     <li class="itemize">Administrators have full access to the system</li></ul>

<!--l. 266--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">2.5    </span> <a 

 id="x1-150002.5"></a>Other Features</h4>

     <ul class="itemize1">

     <li class="itemize">Lock System allows one to lock users out of the system while maintenance is performed. This is

only necessary during upgrades or maintenance which results in the RDBMS being offline.

</li>

     <li class="itemize">Change Admin Password changes the administrative password.

</li>

     <li class="itemize">Logout terminates the admin session.</li></ul>

<!--l. 276--><p class="noindent">

   <h3 class="sectionHead"><span class="titlemark">3    </span> <a 

 id="x1-160003"></a>Chart of Accounts</h3>

<!--l. 278--><p class="noindent">The Chart of Accounts provides a basic overview of the logical structure of the accounting program. One can

customize this chart to allow for tracking of different sorts of information.

</p><!--l. 283--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">3.1    </span> <a 

 id="x1-170003.1"></a>Introduction to Double Entry Bookkeeping</h4>

<!--l. 284--><p class="noindent">In order to set up your chart of accounts in LedgerSMB you will need to understand a bit about double entry

bookkeeping. This section provides a brief overview of the essential concepts. There is a list of references for

further reading at the end.

</p><!--l. 289--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">3.1.1    </span> <a 

 id="x1-180003.1.1"></a>Business Entity</h5>

<!--l. 290--><p class="noindent">You don&#8217;t want to mix your personal expenses and income with that of the business or you will

not be able to tell how much money it is making (if any). For the same reason you will want

to keep track of how much money you put into and take out of the business so you will want

to set up a completely seperate set of records for it and treat it almost as if it had a life of its

own.

</p><!--l. 297--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">3.1.2    </span> <a 

 id="x1-190003.1.2"></a>Double Entry</h5>

<!--l. 298--><p class="noindent">Examples: </p>

     <ul class="itemize1">

     <li class="itemize">When you buy you pay money and receive goods.

</li>

     <li class="itemize">When you sell you get money and give goods.

</li>

     <li class="itemize">When you borrow you get money and give a promise to pay it back.

</li>

     <li class="itemize">When you lend you give money and get a promise to pay it back.

</li>

     <li class="itemize">When you sell on credit you give goods and get a promise to pay.

</li>

     <li class="itemize">When you buy on credit you give a promise to pay and get goods.</li></ul>

<!--l. 308--><p class="indent">   You need to record both sides of each transaction: thus double entry. Furthermore, you want to organize

your entries, recording those having to do with money in one place, value of goods bought and sold in

another, money owed in yet another, etc. Hence you create accounts, and record each half of each transaction

in an appropriate account. Of course, you won’t have to actually record the amount in more than one place

yourself: the program takes care of that.

</p><!--l. 316--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">3.1.3    </span> <a 

 id="x1-200003.1.3"></a>Accounts</h5>

<!--l. 318--><p class="noindent">

     </p><dl class="description"><dt class="description">

<span

class="pplb8t-">Assets</span> </dt><dd 

class="description">Valuable stuff the business owns such as money and goods available for sale

     </dd><dt class="description">

<span

class="pplb8t-">Liabilities</span> </dt><dd 

class="description">Debts owned by the business such as bank loans and unpaid bills

     </dd><dt class="description">

<span

class="pplb8t-">Equity or Capital</span> </dt><dd 

class="description">What would be left for the owner if all the assets were converted to money and

all the liabilities paid off ("Share Capital" on the LedgerSMB default chart of accounts: not to be

confused with "Capital Assets".)

     </dd><dt class="description">

<span

class="pplb8t-">Revenue</span> </dt><dd 

class="description">Income from business activity: increases Equity

     </dd><dt class="description">

<span

class="pplb8t-">Expense</span> </dt><dd 

class="description">The light bill, the cost of goods sold, etc: decreases Equity</dd></dl>

<!--l. 330--><p class="noindent">All other accounts are subdivisions of these. The relationship between the top-level accounts

is often stated in the form of the Accounting Equation (don’t worry: you won’t have to solve

it):

</p><!--l. 334--><p class="indent">   Assets = Liabilities + Equity + (Revenue - Expense)

</p><!--l. 336--><p class="indent">   You won&#8217;t actually use this equation while doing your bookkeeping, but it&#8217;s a useful tool for

understanding how the system works.

</p><!--l. 339--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">3.1.4    </span> <a 

 id="x1-210003.1.4"></a>Debits and Credits</h5>

<!--l. 341--><p class="noindent">Traditional paper accounting systems used a two-column form in which all increases went in one column

and all deceases in the other. For asset and expense accounts increases went in the left column and decreases

in the right. For liability and capital accounts decreases went in the left column and increases in the right.

Looking at the accounting equation we see that assets are on the left, so it is logical that asset increases would

go on the left. Libilities, capital, and revenue are on the right so it is logical that their increase would go on

the right. Expenses, however, are on the right, so why do their increases go on the left? Because expenses are

subtracted from the right side of the equation and so expense increases decrease the right side of the

equation.

</p><!--l. 353--><p class="indent">   Entries in the left column of the traditional form are called debits, while entries on the right are called

credits. Neither is "negative".

     <ul class="itemize1">

     <li class="itemize">Debits increase assets

</li>

     <li class="itemize">Debits increase expense

</li>

     <li class="itemize">Credits increase liabilities

</li>

     <li class="itemize">Credits increase capital

</li>

     <li class="itemize">Credits increase revenue</li></ul>

<!--l. 364--><p class="indent">   Examples:

</p><!--l. 366--><p class="indent">   You go to the bank and make a deposit. The teller tells you that he is going to credit your

account. This is correct: your account is money the bank owes you and so is a liability from their

point of view. Your deposit increased this liability and so they will credit it. They will make an

equal debit to their cash account. When you return you will debit your bank deposits account

because you have increased that asset and credit cash on hand because you have decreased that

one.

</p><!--l. 375--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">3.1.5    </span> <a 

 id="x1-220003.1.5"></a>Accrual</h5>

<!--l. 377--><p class="noindent">Early accounting systems were usually run on a cash basis. One generally did not consider money owed to

affect the financial health of a company, so expenses posted when paid as did income.

</p><!--l. 381--><p class="indent">   The problem with this approach is that it becomes very difficult or impossible to truly understand the

exact nature of the financial health of a business. One cannot get the full picture of the financial health of a

business because outstanding debts are not considered. Futhermore, this does not allow for revenue to

be tied to cost effectively, so it becomes difficult to assess how profitable a given activity truly

is.

</p><!--l. 388--><p class="indent">   To solve this problem, accrual-based systems were designed. The basic principle is that income and

expense should be posted as they are incurred, or accrued. This allows one to track income relative to

expense for specific projects or operations, and make better decisions about which activities will help one

maximize profitability.

</p><!--l. 394--><p class="indent">   To show how these systems differ, imagine that you bill a customer for time and materials for a project

you have just completed. The customer pays the bill after 30 days. In a cash based system, you would post

the income at the time when the customer pays, while in an accrual system, the income is posted at the time

when the project is completed.

</p><!--l. 400--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">3.1.6    </span> <a 

 id="x1-230003.1.6"></a>References</h5>

<!--l. 402--><p class="noindent"><span class="obeylines-h"><a 

href="http://www.accounting-and-bookkeeping-tips.com/learning-accounting/accounting-basics-credit.htm" class="url" >http://www.accounting-and-bookkeeping-tips.com/learning-accounting/accounting-basics-credit.htm</a></span>

<br class="newline" />Discussion of debits and credits as well as links to other accounting subjects.

<br class="newline" />

</p><!--l. 405--><p class="noindent"><span class="obeylines-h"><a 

href="http://www.computer-consulting.com/accttips.htm" class="url" >http://www.computer-consulting.com/accttips.htm</a></span>

<br class="newline" />Discussion of double entry bookkeeping.

<br class="newline" />

</p><!--l. 408--><p class="noindent"><span class="obeylines-h"><a 

href="http://www.minnesota.com/~tom/sql-ledger/howtos/" class="url" >http://www.minnesota.com/~tom/sql-ledger/howtos/</a></span>

<br class="newline" />A short glossary, some links, and a FAQ (which makes the "credit=negative number" error). The FAQ focuses

on SQL-Ledger, LedgerSMB’s ancestor.

<br class="newline" />

</p><!--l. 412--><p class="noindent"><span class="obeylines-h"><a 

href="http://bitscafe.com/pub2/etp/sql-ledger-notes#expenses" class="url" >http://bitscafe.com/pub2/etp/sql-ledger-notes#expenses</a></span>

<br class="newline" />Some notes on using SQL-Ledger (LedgerSMB&#8217;s ancestor).

<br class="newline" />

</p><!--l. 415--><p class="noindent"><span class="obeylines-h"><a 

href="http://en.wikipedia.org/wiki/List_of_accounting_topics" class="url" >http://en.wikipedia.org/wiki/List_of_accounting_topics</a></span>

<br class="newline" />Wikipedia articles on accounting.

<br class="newline" />

</p><!--l. 418--><p class="noindent"><span class="obeylines-h"><a 

href="http://www.bized.ac.uk/learn/accounting/financial/index.htm" class="url" >http://www.bized.ac.uk/learn/accounting/financial/index.htm</a></span>

<br class="newline" />Basic accounting tutorial.

<br class="newline" />

</p><!--l. 421--><p class="noindent"><span class="obeylines-h"><a 

href="http://www.asset-analysis.com/glossary/glo_index.html" class="url" >http://www.asset-analysis.com/glossary/glo_index.html</a></span>

<br class="newline" />Financial dictionary and glossary.

<br class="newline" />

</p><!--l. 424--><p class="noindent"><span class="obeylines-h"><a 

href="http://www.geocities.com/chapleaucree/educational/FinanceHandbook.html" class="url" >http://www.geocities.com/chapleaucree/educational/FinanceHandbook.html</a></span>

<br class="newline" />Financial glossary.

<br class="newline" />

</p><!--l. 427--><p class="noindent"><span class="obeylines-h"><a 

href="http://www.quickmba.com/accounting/fin/" class="url" >http://www.quickmba.com/accounting/fin/</a></span>

<br class="newline" />Explanation of fundamentals of accounting, including good discussions of debits and credits and of

double-entry.

</p><!--l. 432--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">3.2    </span> <a 

 id="x1-240003.2"></a>General Guidelines on Numbering Accounts</h4>

<!--l. 434--><p class="noindent">In general, most drop-down boxes in LedgerSMB order the accounts by account number. Therefore by

setting appropriate account numbers, one can affect the default values.

</p><!--l. 438--><p class="indent">   A second consideration is to try to keep things under each heading appropriate to that heading.

Thus setting an account number for a bank loan account in the assets category is not generally

advisable.

</p><!--l. 443--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">3.3    </span> <a 

 id="x1-250003.3"></a>Adding/Modifying Accounts</h4>

<!--l. 445--><p class="noindent">These features are listed under System-&#x003E;Chart of Accounts. One can list the accounts and click on the

account number to modify them or click on the "add account" option to create new accounts.

     <ul class="itemize1">

     <li class="itemize">Headings are just broad categories and do not store values themselves, while accounts are used

to store the transactional information.

</li>

     <li class="itemize">One cannot have an account that is a summary account (like AR) and also has another function.

</li>

     <li class="itemize">GIFI is mostly of interest to Canadian customers but it can be used to create reports of account

hierarchies.</li></ul>

<!--l. 459--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">3.4    </span> <a 

 id="x1-260003.4"></a>Listing Account Balances and Transactions</h4>

<!--l. 461--><p class="noindent">One can list the account balances via the Reports-&#x003E;Chart of Accounts report. Clicking on the account number

will provide a ledger for that account.

</p><!--l. 466--><p class="noindent">

   <h3 class="sectionHead"><span class="titlemark">4    </span> <a 

 id="x1-270004"></a>Administration</h3>

<!--l. 468--><p class="noindent">This section covers other (non-Chart of Accounts) aspects to the setup of the LedgerSMB accounting

package. These are generally accessed in the System submenu.

</p><!--l. 473--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">4.1    </span> <a 

 id="x1-280004.1"></a>Taxes, Defaults, and Preferences</h4>

<!--l. 474--><p class="noindent">One of the new features in 1.2 is the modular sales tax system and the simple sales tax module. This allows

one to install different tax modules and then select which taxes are applied by which programming modules.

The sales tax module has access to everything on the submitted form so it is able to make complex

determinations on what is taxable based on arbitrary criteria.

</p><!--l. 480--><p class="indent">   The tax rules drop-down box allows one to select any installed tax module (LedgerSMB 1.2 ships only

with the simple module), while the ordering is an integer which allows one to specify a tax run which occurs

on the form after any rules with lower entries in this box. This allows for compounding of sales tax (for

example, when PST applies to the total and GST as well).

</p><!--l. 485--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.1.1    </span> <a 

 id="x1-290004.1.1"></a>Adding A Sales Tax Account</h5>

<!--l. 487--><p class="noindent">Sales Tax is collected on behalf of a state or national government by the individual store. Thus a sales tax

account is a liability– it represents money owed by the business to the government.

</p><!--l. 491--><p class="indent">   To add a sales tax account, create an account in the Chart of Accounts as a liability account, check all of

the "tax" checkboxes.

</p><!--l. 494--><p class="indent">   Once this account is created, one can set the tax amount.

</p><!--l. 497--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.1.2    </span> <a 

 id="x1-300004.1.2"></a>Setting a Sales Tax Amount</h5>

<!--l. 499--><p class="noindent">Go to System-&#x003E;Defaults and the tax account will be listed near the bottom of the page. The rate can be set

there.

</p><!--l. 503--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.1.3    </span> <a 

 id="x1-310004.1.3"></a>Default Account Setup</h5>

<!--l. 505--><p class="noindent">These accounts are the default accounts for part creation and foreign exchange tracking.

</p><!--l. 509--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.1.4    </span> <a 

 id="x1-320004.1.4"></a>Currency Setup</h5>

<!--l. 511--><p class="noindent">The US accounts list this as USD:CAD:EUR. One can add other currencies in here, such as IDR (Indonesian

Rupiah), etc. Currencies are separated by colons.

</p><!--l. 516--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.1.5    </span> <a 

 id="x1-330004.1.5"></a>Sequence Settings</h5>

<!--l. 518--><p class="noindent">These sequences are used to generate user identifiers for quotations, invoices, and the like. If an identifier is

not added, the next number will be used.

</p><!--l. 522--><p class="indent">   A common application is to set invoices, etc. to start at 1000 in order to hide the number of issued invoices

from a customer.

</p><!--l. 525--><p class="indent">   Leading zeros are preserved. Other special values which can be embedded using <span 

class="cmmi-10">&#x003C;</span>?lsmb ?<span 

class="cmmi-10">&#x003E; </span>tags

include:

</p><!--l. 528--><p class="indent">

     </p><dl class="description"><dt class="description">

<span

class="pplb8t-">DATE</span> </dt><dd 

class="description">expands to the current date

     </dd><dt class="description">

<span

class="pplb8t-">YYMMDD</span> </dt><dd 

class="description">expands to a six-digit version of the date. The components of this date can be re-arranged

in any order, so MMDDYY, DDMMYY, or even just MMYY are all options.

     </dd><dt class="description">

<span

class="pplb8t-">NAME</span> </dt><dd 

class="description">expands to the name of the customer or vendor

     </dd><dt class="description">

<span

class="pplb8t-">BUSINESS</span> </dt><dd 

class="description">expands to the type of business assigned to the customer or ventor.

     </dd><dt class="description">

<span

class="pplb8t-">DESCRIPTION</span> </dt><dd 

class="description">expands to the description of the part. Valid only for parts.

     </dd><dt class="description">

<span

class="pplb8t-">ITEM</span> </dt><dd 

class="description">expands to the item field. Valid only for parts.

     </dd><dt class="description">

<span

class="pplb8t-">PERISCOPE</span> </dt><dd 

class="description">expands to the partsgroup. Valid only for parts.

     </dd><dt class="description">

<span

class="pplb8t-">PHONE</span> </dt><dd 

class="description">expands to the telephoen number for customers and vendors.</dd></dl>

<!--l. 542--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">4.2    </span> <a 

 id="x1-340004.2"></a>Audit Control</h4>

<!--l. 544--><p class="noindent">Auditability is a core concern of the architects of any accounting system. Such ensures that any modification

to the accounting information leaves a trail which can be followed to determine the nature of the change.

Audits can help ensure that the data in the accounting system is meaningful and accurate, and that no foul

play (such as embezzlement) is occurring.

</p><!--l. 552--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.2.1    </span> <a 

 id="x1-350004.2.1"></a>Explaining transaction reversal</h5>

<!--l. 554--><p class="noindent">In paper accounting systems, it was necessary to have a means to authoritatively track corrections of

mistakes. The means by which this was done was known as "transaction reversal."

</p><!--l. 558--><p class="indent">   When a mistake would be made, one would then reverse the transaction and then enter it in correctly. For

example, let us say that an office was renting space for $300 per month. Let us say that they inadvertently

entered it in as a $200 expense.

</p><!--l. 563--><p class="indent">   The original transaction would be:

   <div class="tabular"><table class="tabular" 

cellspacing="0" cellpadding="0" rules="groups" 

><colgroup id="TBL-2-1g"><col 

id="TBL-2-1" /></colgroup><colgroup id="TBL-2-2g"><col 

id="TBL-2-2" /></colgroup><colgroup id="TBL-2-3g"><col 

id="TBL-2-3" /></colgroup><tr  

 style="vertical-align:baseline;" id="TBL-2-1-"><td  style="white-space:nowrap; text-align:left;" id="TBL-2-1-1"  

class="td11">Account                          </td><td  style="white-space:nowrap; text-align:right;" id="TBL-2-1-2"  

class="td11">Debit</td><td  style="white-space:nowrap; text-align:right;" id="TBL-2-1-3"  

class="td11">Credit</td>

</tr><tr

class="hline"><td><hr /></td><td><hr /></td><td><hr /></td></tr><tr  

 style="vertical-align:baseline;" id="TBL-2-2-"><td  style="white-space:nowrap; text-align:left;" id="TBL-2-2-1"  

class="td11">5760 Rent                       </td><td  style="white-space:nowrap; text-align:right;" id="TBL-2-2-2"  

class="td11">  $200</td><td  style="white-space:nowrap; text-align:right;" id="TBL-2-2-3"  

class="td11">           </td>

</tr><tr

 style="vertical-align:baseline;" id="TBL-2-3-"><td  style="white-space:nowrap; text-align:left;" id="TBL-2-3-1"  

class="td11">2100 Accounts Payable</td><td  style="white-space:nowrap; text-align:right;" id="TBL-2-3-2"  

class="td11">          </td><td  style="white-space:nowrap; text-align:right;" id="TBL-2-3-3"  

class="td11">   $200</td>

</tr><tr

 style="vertical-align:baseline;" id="TBL-2-4-"><td  style="white-space:nowrap; text-align:left;" id="TBL-2-4-1"  

class="td11">                                         </td> </tr></table>

</div>

<!--l. 578--><p class="indent">   The reversal would be:

   <div class="tabular"><table class="tabular" 

cellspacing="0" cellpadding="0" rules="groups" 

><colgroup id="TBL-3-1g"><col 

id="TBL-3-1" /></colgroup><colgroup id="TBL-3-2g"><col 

id="TBL-3-2" /></colgroup><colgroup id="TBL-3-3g"><col 

id="TBL-3-3" /></colgroup><tr  

 style="vertical-align:baseline;" id="TBL-3-1-"><td  style="white-space:nowrap; text-align:left;" id="TBL-3-1-1"  

class="td11">Account                          </td><td  style="white-space:nowrap; text-align:right;" id="TBL-3-1-2"  

class="td11">Debit</td><td  style="white-space:nowrap; text-align:right;" id="TBL-3-1-3"  

class="td11">Credit</td>

</tr><tr

class="hline"><td><hr /></td><td><hr /></td><td><hr /></td></tr><tr  

 style="vertical-align:baseline;" id="TBL-3-2-"><td  style="white-space:nowrap; text-align:left;" id="TBL-3-2-1"  

class="td11">5760 Rent                       </td><td  style="white-space:nowrap; text-align:right;" id="TBL-3-2-2"  

class="td11">          </td><td  style="white-space:nowrap; text-align:right;" id="TBL-3-2-3"  

class="td11">   $200</td>

</tr><tr

 style="vertical-align:baseline;" id="TBL-3-3-"><td  style="white-space:nowrap; text-align:left;" id="TBL-3-3-1"  

class="td11">2100 Accounts Payable</td><td  style="white-space:nowrap; text-align:right;" id="TBL-3-3-2"  

class="td11">  $200</td><td  style="white-space:nowrap; text-align:right;" id="TBL-3-3-3"  

class="td11">           </td>

</tr><tr

 style="vertical-align:baseline;" id="TBL-3-4-"><td  style="white-space:nowrap; text-align:left;" id="TBL-3-4-1"  

class="td11">                                         </td> </tr></table>

</div>

<!--l. 593--><p class="indent">   This would be followed by re-entering the rent data with the correct numbers. This was meant to ensure

that one did not erase data from the accounting books (and as such that erasing data would be a sign of foul

play).

</p><!--l. 598--><p class="indent">   LedgerSMB has a capability to require such reversals if the business deems this to be necessary. When

this option is enabled, existing transactions cannot be modified and one will need to post reversing

transactions to void existing transactions before posting corrected ones.

</p><!--l. 604--><p class="indent">   Most accountants prefer this means to other audit trails because it is well proven and understood by

them.

</p><!--l. 608--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.2.2    </span> <a 

 id="x1-360004.2.2"></a>Close books option</h5>

<!--l. 610--><p class="noindent">You cannot alter a transaction that was entered before the closing date.

</p><!--l. 613--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.2.3    </span> <a 

 id="x1-370004.2.3"></a>Audit Trails</h5>

<!--l. 615--><p class="noindent">This option stores additional information in the database to help auditors trace individual transactions. The

information stored, however, is limited and it is intended to be supplemental to other auditing

facilities.

</p><!--l. 620--><p class="indent">   The information added includes which table stored the record, which employee entered the

information, which form was used, and what the action was. No direct financial information is

included.

</p><!--l. 625--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">4.3    </span> <a 

 id="x1-380004.3"></a>Departments</h4>

<!--l. 627--><p class="noindent">Departments are logical divisions of a business. They allow for budgets to be prepared for the individual

department as well as the business as a whole. This allows larger businesses to use LedgerSMB to meet their

needs.

</p><!--l. 633--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.3.1    </span> <a 

 id="x1-390004.3.1"></a>Cost v Profit Centers.</h5>

<!--l. 635--><p class="noindent">In general business units are divided into cost and profit centers. Cost centers are generally regarded as

business units where the business expects to lose money and profit centers are where they expect to gain

money. For example, the legal department in most companies is a cost center.

</p><!--l. 641--><p class="indent">   One of the serious misunderstandings people run up against is that LedgerSMB tends to more narrowly

define cost and profit centers than most businesses do. In LedgerSMB a cost center is any department of the

business that does not issue AR transactions. Although many businesses may have cost centers (like

technical support) where customer fees may subsidize the cost of providing the service, in LedgerSMB, these

are profit centers.

</p><!--l. 649--><p class="indent">   LedgerSMB will not allow cost centers to be associated with AR transactions. So if you want this

functionality, you must create the department as a profit center.

</p><!--l. 654--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">4.4    </span> <a 

 id="x1-400004.4"></a>Warehouses</h4>

<!--l. 656--><p class="noindent">LedgerSMB has the ability to track inventory by warehouse. Inventory items can be moved between

warehouses, and shipped from any warehouse where the item is in stock. We will explore this concept more

later.

</p><!--l. 661--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">4.5    </span> <a 

 id="x1-410004.5"></a>Languages</h4>

<!--l. 663--><p class="noindent">Languages allow for goods and services to be translated so that one can maintain offices in different

countries and allow for different goods and service descriptions to be translated to different languages for

localization purposes.

</p><!--l. 669--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">4.6    </span> <a 

 id="x1-420004.6"></a>Types of Businesses</h4>

<!--l. 671--><p class="noindent">One can create types of businesses and then give them discounts across the board. For example, one might

give a firm that uses one’s services as a subcontractor a 10% discount or more.

</p><!--l. 676--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">4.7    </span> <a 

 id="x1-430004.7"></a>Misc.</h4>

<!--l. 679--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.7.1    </span> <a 

 id="x1-440004.7.1"></a>GIFI</h5>

<!--l. 681--><p class="noindent">GIFI is a requirement for Canadian customers. This feature allows one to link accounts with

Canadian tax codes to simplify the reporting process. Some European countries now use a similar

system.

</p><!--l. 685--><p class="indent">   People that don&#8217;t otherwise have a use for GIFI can use it to create reports which agregate accounts

together.

</p><!--l. 688--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.7.2    </span> <a 

 id="x1-450004.7.2"></a>SIC</h5>

<!--l. 690--><p class="noindent">Standard Industrial Classification is a way of tracking the type of business that a vendor or customer is in.

For example, an accountant would have an SIC of 8721 while a graphic design firm would have an SIC of

7336. The classification is hierarchical so one could use this field for custom reporting and marketing

purposes.

</p><!--l. 697--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.7.3    </span> <a 

 id="x1-460004.7.3"></a>Overview of Template Editing</h5>

<!--l. 699--><p class="noindent">The templates for invoices, orders, and the like can be edited from within LedgerSMB. The submenus within

the System submenu such as HTML Templates, Text Templates and <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span> templates provide access to this

functionality.

</p><!--l. 705--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">4.7.4    </span> <a 

 id="x1-470004.7.4"></a>Year-end</h5>

<!--l. 707--><p class="noindent">Although the Year-end functionality in LedgerSMB is very useful, it does not entirely make the process

simple and painless. One must still manually enter adjustments prior to closing the books. The extent to

which these adjustments are necessary for any given business is a matter best discussed with an

accountant.

</p><!--l. 713--><p class="indent">   The standard way books are normally closed at the end of the year is by moving all

adjusted<span class="footnote-mark"><a 

href="LedgerSMB-manual2.html#fn1x0"><sup class="textsuperscript">1</sup></a></span><a 

 id="x1-47001f1"></a> 

income and expenses to an equity account usually called "Retained Earnings." Assets and liabilities are not

moved. Equity drawing/dividend accounts are also moved, but the investment accounts are not. The

reasoning behind this process is that one wants a permanent record of the amount invested in a business, but

any dividends ought not to count against their recipients when new investors are brought on

board.

</p><!--l. 725--><p class="indent">   LedgerSMB automatically moves all income and expense into the specified year-end/retained earnings

account. It does not move the drawing account, and this must be done manually, nor does it automate the

process of making adjustments.

</p><!--l. 730--><p class="indent">   Contrary to its name, this function can close the books at any time, though this would likely be of limited

use.

   <h4 class="subsectionHead"><span class="titlemark">4.8    </span> <a 

 id="x1-480004.8"></a>Options in the ledgersmb.conf</h4>

<!--l. 736--><p class="noindent">The ledgersmb.conf configures the software by assigning site-wide variables. Most of these should be left

alone unless one knows what one is doing. However, on some systems some options might need to be

changed, so all options are presented here for reference:

</p><!--l. 741--><p class="indent">

     </p><dl class="description"><dt class="description">

<span

class="pplb8t-">templates</span> </dt><dd 

class="description">is the directory where the templates are stored.

     </dd><dt class="description">

<span

class="pplb8t-">sendmail</span> </dt><dd 

class="description">is the command to use to send a message. It must read the email from standard input.

     </dd><dt class="description">

<span

class="pplb8t-">language</span> </dt><dd 

class="description">allows one to set the language for the login screen and admin page.

     </dd><dt class="description">

<span

class="pplb8t-">latex</span> </dt><dd 

class="description">tells LedgerSMB whether <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span> is installed. <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span> is required for generating Postscript and

PDF invoices and the like.

     </dd><dt class="description">

<span

class="pplb8t-">Environmental variables</span> </dt><dd 

class="description">can be set here too. One can add paths for searching for <span class="LATEX">L<span class="A">A</span><span class="TEX">T<span 

class="E">E</span>X</span></span>, etc.

     </dd><dt class="description">

<span

class="pplb8t-">Printers</span> </dt><dd 

class="description">section can be used to set a hash table of printers for the software. The primary example is

     <br class="newline" /><span 

class="cmr-10">[</span>printers<span 

class="cmr-10">]</span>

     <br class="newline" />Default = lpr

     <br class="newline" />Color = lpr -PEpson

     <br class="newline" />However,  this  can  use  any  program  that  can  accept  print  documents  (in  Postscript)  from

standard input, so there are many more possibilities.</dd></dl>

<!--l. 761--><p class="noindent">

   <h3 class="sectionHead"><span class="titlemark">5    </span> <a 

 id="x1-490005"></a>Goods and Services</h3>

<!--l. 763--><p class="noindent">The Goods and Services module will focus on the definition of goods and services and the related accounting

concepts.

</p><!--l. 767--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.1    </span> <a 

 id="x1-500005.1"></a>Basic Terms</h4>

<!--l. 769--><p class="noindent">

     </p><dl class="description"><dt class="description">

<span

class="pplb8t-">COGS</span> </dt><dd 

class="description">is Cost of Goods Sold. When an item is sold, then the expense of its purchase is accrued as

attached to the income of the sale.

     </dd><dt class="description">

<span

class="pplb8t-">List</span> </dt><dd 

class="description">Price is the recommended retail price.

     </dd><dt class="description">

<span

class="pplb8t-">Markup</span> </dt><dd 

class="description">is the percentage increase that is applied to the last cost to get the sell price.

     </dd><dt class="description">

<span

class="pplb8t-">ROP</span> </dt><dd 

class="description">is re-order point. Items with fewer in stock than this will show up on short reports.

     </dd><dt class="description">

<span

class="pplb8t-">Sell</span> </dt><dd 

class="description">Price is the price at which the item is sold.</dd></dl>

<!--l. 780--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.2    </span> <a 

 id="x1-510005.2"></a>The Price Matrix</h4>

<!--l. 782--><p class="noindent">It is possible to set different prices for different groups of customers, or for different customers individually.

Similarly, one can track different prices from different vendors along with the required lead time for an

order.

</p><!--l. 788--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.3    </span> <a 

 id="x1-520005.3"></a>Pricegroups</h4>

<!--l. 790--><p class="noindent">Pricegroups are used to help determine the discount a given customer may have.

</p><!--l. 794--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.4    </span> <a 

 id="x1-530005.4"></a>Groups</h4>

<!--l. 796--><p class="noindent">Groups represent a way of categorizing POS items for a touchscreen environment. It is not fully functional

yet, but is sufficient that with some stylesheet changes, it could be made to work.

</p><!--l. 801--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.5    </span> <a 

 id="x1-540005.5"></a>Labor/Overhead</h4>

<!--l. 803--><p class="noindent">Labor/overhead is usually used for tracking manufacturing expenses. It is not directly billed to a customer. It

is associated with an expense/Cost of Goods Sold (COGS) account.

</p><!--l. 808--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.6    </span> <a 

 id="x1-550005.6"></a>Services</h4>

<!--l. 810--><p class="noindent">Services include any labor that is billed directly to the customer. It is associated with an expense/COGS

account and an income account. Services can be associated with sales tax.

</p><!--l. 815--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">5.6.1    </span> <a 

 id="x1-560005.6.1"></a>Shipping and Handling as a Service</h5>

<!--l. 817--><p class="noindent">One approach to dealing with shipping and handling is to add it as a service. Create a service called

&#8220;Shipping and Handling&#8221;, with a sell price $1 per unit, and a 0% markup. Bill it as $1 per unit. This allows

one to add the exact amount of shipping and handling as necessary.

</p><!--l. 824--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.7    </span> <a 

 id="x1-570005.7"></a>Parts</h4>

<!--l. 826--><p class="noindent">A part is any single item you might purchase and either might resell or use in manufacturing an assembly. It

is linked to an expense/COGS account, an income account, and an inventory account. Parts can be associated

with sales tax.

</p><!--l. 832--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.8    </span> <a 

 id="x1-580005.8"></a>Assemblies and Manufacturing</h4>

<!--l. 834--><p class="noindent">Manufacturers order parts but they sell the products of their efforts. LedgerSMB supports manufacturing

using the concept of assemblies. An assembly is any product which is manufactured on site. It consists of a

selection of parts, services, and/or labor and overhead. Assemblies are treated as parts in most other

regards.

</p><!--l. 840--><p class="indent">   However, one cannot order assemblies from vendors. One must instead order the components and stock

them once they are manufactured.

</p><!--l. 844--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">5.8.1    </span> <a 

 id="x1-590005.8.1"></a>Stocking Assemblies</h5>

<!--l. 846--><p class="noindent">One stocks assemblies in the Stock Assembly entry on the Goods and Services submenu. When an assembly

is stocked the inventory is adjusted properly.

</p><!--l. 850--><p class="indent">   The Check Inventory option will cause LedgerSMB to refuse to stock an assembly if the inventory

required to produce the assembly would drop the part below the reorder point.

</p><!--l. 855--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.9    </span> <a 

 id="x1-600005.9"></a>Reporting</h4>

<!--l. 858--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">5.9.1    </span> <a 

 id="x1-610005.9.1"></a>All Items and Parts Reports</h5>

<!--l. 860--><p class="noindent">The All Items report provides a unified view of assemblies, parts, services, and labor for the company, while

the Parts report confines it to parts.

</p><!--l. 863--><p class="indent">   Types of reports are:

</p><!--l. 865--><p class="indent">

     </p><dl class="description"><dt class="description">

<span

class="pplb8t-">Active</span> </dt><dd 

class="description">lists all items not marked as obsolete.

     </dd><dt class="description">

<span

class="pplb8t-">On</span> </dt><dd 

class="description">Hand lists current inventory .

     </dd><dt class="description">

<span

class="pplb8t-">Short</span> </dt><dd 

class="description">Lists all items which are stocked below their ROP.

     </dd><dt class="description">

<span

class="pplb8t-">Obsolete</span> </dt><dd 

class="description">Lists all items which are marked as obsolete.

     </dd><dt class="description">

<span

class="pplb8t-">Orphaned</span> </dt><dd 

class="description">Lists all items which have never had a transaction associated with them.</dd></dl>

<!--l. 873--><p class="noindent">One can also list these goods by invoice, order, or quotation.

</p><!--l. 875--><p class="indent">   For best results, it is a good idea to enter some AR and AP data before running these reports.

</p><!--l. 879--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">5.9.2    </span> <a 

 id="x1-620005.9.2"></a>Requirements</h5>

<!--l. 881--><p class="noindent">This report is designed to assist managers determine the quantities of goods to order and/or stock. It

compares the quantity on hand with the activity in a given time frame and provides a list of goods which

need to be ordered and the relevant quantity.

</p><!--l. 887--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">5.9.3    </span> <a 

 id="x1-630005.9.3"></a>Services and Labor</h5>

<!--l. 889--><p class="noindent">This is similar to the Parts and All Items menu but only supports Active, Obsolete, and Orphaned

reports.

</p><!--l. 893--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">5.9.4    </span> <a 

 id="x1-640005.9.4"></a>Assemblies</h5>

<!--l. 895--><p class="noindent">This is similar to the Parts and All Items reports but it also provides an ability to list individual items in the

assemblies as well.

</p><!--l. 898--><p class="indent">   AP Invoices, Purchase Orders, and RFQ&#8217;s are not available on this report.

</p><!--l. 902--><p class="noindent">

   <h5 class="subsubsectionHead"><span class="titlemark">5.9.5    </span> <a 

 id="x1-650005.9.5"></a>Groups and Pricegroups</h5>

<!--l. 904--><p class="noindent">These reports provide a simple interface for locating groups and pricegroups. The report types are similar to

what they are for services.

</p><!--l. 908--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.10    </span> <a 

 id="x1-660005.10"></a>Translations</h4>

<!--l. 910--><p class="noindent">One can add translations so that they show up in the customer&#8217;s native language in the issued

invoice.

</p><!--l. 913--><p class="indent">   To issue translations, one must have languages defined. One can then add translations to descriptions and

part groups.

</p><!--l. 917--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">5.11    </span> <a 

 id="x1-670005.11"></a>How Cost of Goods Sold is tracked</h4>

<!--l. 919--><p class="noindent">Cost of Goods Sold is tracked on a First-In, First-out (FIFO) basis. When a part is purchased, its cost is

recorded in the database. The cost of the item is then added to the inventory asset account. When the good is

sold, the cost of the item is moved to the cost of goods sold account.

</p><!--l. 925--><p class="indent">   This means that one must actually provide invoices for all goods entered at their actual cost. If one enters

in $0 for the cost, the cost of goods sold will also be $0 when the item is sold. We will cover this entire process

in more depth after we cover the AP and AR units below.

</p><!--l. 932--><p class="noindent">

   <h3 class="sectionHead"><span class="titlemark">6    </span> <a 

 id="x1-680006"></a>AP</h3>

<!--l. 935--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">6.1    </span> <a 

 id="x1-690006.1"></a>Basic AP Concepts</h4>

<!--l. 937--><p class="noindent">The Accounts Payable module tracks all financial commitments that the company makes to other businesses.

This includes rent, utilities, etc. as well as orders of goods and services.

</p><!--l. 942--><p class="noindent">

   <h4 class="subsectionHead"><span class="titlemark">6.2    </span> <a 

 id="x1-700006.2"></a>Vendors</h4>

<!--l. 944--><p class="noindent">A vendor is any business that the company agrees to pay money to.

</p><!--l. 946--><p class="indent">   One can enter vendor information under AP-&#x003E;Vendors-&#x003E;Add Vendor. The vendor list can be searched


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