From ddba9ebd7dda6d1d86ba6c13adeff34a591c004f Mon Sep 17 00:00:00 2001 From: einhverfr Date: Tue, 12 Sep 2006 04:39:59 +0000 Subject: Applied patch 1556694 by Angus Carr git-svn-id: https://ledger-smb.svn.sourceforge.net/svnroot/ledger-smb/trunk@72 4979c152-3d1c-0410-bac9-87ea11338e46 --- doc/LedgerSMB-manual.pdf | 6932 +++++++++++++++++++-------------------- doc/manual/LedgerSMB-manual.aux | 110 +- doc/manual/LedgerSMB-manual.lof | 1 + doc/manual/LedgerSMB-manual.log | 310 +- doc/manual/LedgerSMB-manual.out | 2 +- doc/manual/LedgerSMB-manual.tex | 3870 +++++++++++++--------- doc/manual/LedgerSMB-manual.toc | 107 +- 7 files changed, 5983 insertions(+), 5349 deletions(-) (limited to 'doc') diff --git a/doc/LedgerSMB-manual.pdf b/doc/LedgerSMB-manual.pdf index c4669ce6..2abf520c 100644 --- a/doc/LedgerSMB-manual.pdf +++ b/doc/LedgerSMB-manual.pdf @@ -945,7 +945,7 @@ endobj << /S /GoTo /D (subsubsection.15.3.2) >> endobj 636 0 obj -(Using LyX to Edit LaTeX Templates) +(Using L.25emYX to 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The +ac-tual pars-ing is done by the parse_template + [] + +[47] +Overfull \hbox (11.21619pt too wide) in paragraph at lines 2775--2779 +\T1/ppl/m/n/10 fort to doc-u-ment all API's at the wiki ([][]$http : / / www . +metatrontech . com / ledger-[]smb-[]wiki ? APIReference$[][]). [] -[43] [44] [45] [46] [47] [48] -Overfull \hbox (8.30463pt too wide) in paragraph at lines 2199--2204 -\OT1/ppl/m/n/10 The $form ob-ject pro-vides two meth-ods for ac-cess-ing the da -tabase. The $form-\OML/cmm/m/it/10 >\OT1/ppl/m/n/10 dbconnect(%myconfig) +[48] +Overfull \hbox (6.58676pt too wide) in paragraph at lines 2790--2795 +\T1/ppl/m/n/10 The $form ob-ject pro-vides two meth-ods for ac-cess-ing the dat +abase. The $form->dbconnect(%myconfig) [] -Overfull \hbox (40.74406pt too wide) in paragraph at lines 2199--2204 -\OT1/ppl/m/n/10 method com-mits each in-di-vid-ual state-ment as its own trans- -ac-tion. 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The wiki can be found at [][]$ht +tp : / / www . metatrontech . com / ledger-[]smb-[]wiki$[][] [] [50 @@ -356,20 +422,20 @@ Package hyperref Warning: The anchor of a bookmark and its parent's must not [53] [54] [55] [56] [57]) [58] (./LedgerSMB-manual.aux) ) Here is how much of TeX's memory you used: - 3435 strings out of 94500 - 47717 string characters out of 1176766 - 97275 words of memory out of 1000000 - 6261 multiletter control sequences out of 10000+50000 - 21141 words of font info for 52 fonts, out of 500000 for 2000 + 3932 strings out of 94500 + 52671 string characters out of 1176766 + 105614 words of memory out of 1000000 + 6742 multiletter control sequences out of 10000+50000 + 27090 words of font info for 51 fonts, out of 500000 for 2000 580 hyphenation exceptions out of 1000 - 34i,9n,36p,285b,268s stack positions out of 1500i,500n,5000p,200000b,5000s + 34i,9n,41p,245b,277s stack positions out of 1500i,500n,5000p,200000b,5000s PDF statistics: - 1424 PDF objects out of 300000 + 1420 PDF objects out of 300000 297 named destinations out of 131072 1817 words of extra memory for PDF output out of 65536 {/usr/share/texmf/fonts/enc/dvips/psnfss/8r.enc} -Output written on LedgerSMB-manual.pdf (58 pages, 356344 bytes). +s/type1/bluesky/latex/line10.pfb>{/usr/share/texmf/fonts/enc/dvips/psnfss/8r.en +c} +Output written on LedgerSMB-manual.pdf (58 pages, 352280 bytes). diff --git a/doc/manual/LedgerSMB-manual.out b/doc/manual/LedgerSMB-manual.out index d67a76c8..c3dfb879 100644 --- a/doc/manual/LedgerSMB-manual.out +++ b/doc/manual/LedgerSMB-manual.out @@ -155,7 +155,7 @@ \BOOKMARK [2][-]{subsection.15.2}{HTML Templates}{section.15} \BOOKMARK [2][-]{subsection.15.3}{LaTeX Templates}{section.15} \BOOKMARK [3][-]{subsubsection.15.3.1}{What is LaTeX ?}{subsection.15.3} -\BOOKMARK [3][-]{subsubsection.15.3.2}{Using LyX to Edit LaTeX Templates}{subsection.15.3} +\BOOKMARK [3][-]{subsubsection.15.3.2}{Using L.25emYX to Edit LaTeX Templates}{subsection.15.3} \BOOKMARK [2][-]{subsection.15.4}{Customizing Logos}{section.15} \BOOKMARK [2][-]{subsection.15.5}{How are They Stored in the Filesystem?}{section.15} \BOOKMARK [2][-]{subsection.15.6}{Upgrade Issues}{section.15} diff --git a/doc/manual/LedgerSMB-manual.tex b/doc/manual/LedgerSMB-manual.tex index dabe5a98..02425b41 100644 --- a/doc/manual/LedgerSMB-manual.tex +++ b/doc/manual/LedgerSMB-manual.tex @@ -1,2431 +1,3065 @@ -\documentclass{article} +%% LyX 1.4.2 created this file. For more info, see http://www.lyx.org/. +%% Do not edit unless you really know what you are doing. +\documentclass[english]{article} +\usepackage[T1]{fontenc} +\usepackage[latin1]{inputenc} +\IfFileExists{url.sty}{\usepackage{url}} + {\newcommand{\url}{\texttt}} + +\makeatletter + +%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% LyX specific LaTeX commands. +\providecommand{\LyX}{L\kern-.1667em\lower.25em\hbox{Y}\kern-.125emX\@} +%% Bold symbol macro for standard LaTeX users +\providecommand{\boldsymbol}[1]{\mbox{\boldmath $#1$}} + +%% Because html converters don't know tabularnewline +\providecommand{\tabularnewline}{\\} + +%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% User specified LaTeX commands. + \usepackage{metatron} + \renewcommand{\abstractname}{Executive Summary} \newcommand{\mycustomer}[1][]{#1\space} \newcommand{\myproject}[1][]{#1\space} \title{Ledger-SMB Manual} \author{Chris Travers (\metamail{chris})} \date{\today} -\begin{document} -\maketitle - Copyright \copyright 2006 Metatron Technology Consulting. - 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 \ref{fdl}). +\usepackage{babel} +\makeatother +\begin{document} +Copyright \copyright 2006 Metatron Technology Consulting. 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 \char`\"{}GNU Free +Documentation License\char`\"{} (Appendix \ref{fdl}). -\tableofcontents +\tableofcontents{} \listoffigures + \clearpage + \part{Ledger-SMB and Business Processes} + + \section{Introduction to Ledger-SMB} + + \subsection{Why Ledger-SMB} + + \subsubsection{Advantages of Ledger-SMB} + \begin{itemize} -\item Flexibility and Central Management -\item Accessibility over the Internet (for some users) -\item Data is in a relatively open format -\item Integration with other tools -\item One of the best accounting options for Linux users. -\item Open Source -\item A flexible, open framework that can be extended or modified to fit your -business. -\item Security-conscious development community. +\item Flexibility and Central Management +\item Accessibility over the Internet (for some users) +\item Data is in a relatively open format +\item Integration with other tools +\item One of the best accounting options for Linux users. +\item Open Source +\item A flexible, open framework that can be extended or modified to fit +your business. +\item Security-conscious development community. \end{itemize} + \subsubsection{Key Features} + +\begin{itemize} +\item Accounts Receivable + +\begin{itemize} +\item Track sales by customer +\item Issue Invoices, Statements, Receipts, and more +\item Job costing and time entry for customer projects. +\item Manage sales orders and quotations +\item Ship items from sales orders +\end{itemize} +\item Accounts Payable + +\begin{itemize} +\item Track purchases and debts by vendor. +\item Issue RFQ's Purchase Orders, etc. +\item Track items received from purchase orders. +\end{itemize} +\item Budgeting + +\begin{itemize} +\item Track expenditures and income across multiple departments. +\item Track all transactions across departments. +\end{itemize} +\item Check Printing + +\begin{itemize} +\item Can customize template for any check form +\end{itemize} +\item General Ledger +\item Inventory Management + +\begin{itemize} +\item Track sales and orders of parts +\item Track cost of goods sold using First In/First Out method +\item List all parts below reorder point. +\item Track ordering requirements. +\item Track, ship, receive, and transfer parts to and from multiple warehouses. +\end{itemize} +\item Localization + +\begin{itemize} +\item Provide Localized Translations for Part Descriptions +\item Provide Localized Templates for Invoices, Orders, Checks, and more. +\item Select language per customer, invoice, order, etc. +\end{itemize} +\item Manufacturing + +\begin{itemize} +\item Track cost of goods sold for manufactured goods (assemblies) +\item Create assemblies and stock assemblies, tracking materials on hand. +\end{itemize} +\item Multi-company/Multiuser + +\begin{itemize} +\item One isolated database per company +\item Users can have localized systems independent of company data set. +\end{itemize} +\item Point of Sale + +\begin{itemize} +\item Run multiple cash registers against main Ledger-SMB installation. +\item Suitable for retail stores and more. +\item Supports some POS hardware out of the box. +\item Third party add-ons available for more functionality. +\end{itemize} +\item Price Matrix + \begin{itemize} -\item Accounts Receivable - \begin{itemize} - \item Track sales by customer - \item Issue Invoices, Statements, Receipts, and more - \item Job costing and time entry for customer projects. - \item Manage sales orders and quotations - \item Ship items from sales orders - \end{itemize} -\item Accounts Payable - \begin{itemize} - \item Track purchases and debts by vendor. - \item Issue RFQ's Purchase Orders, etc. - \item Track items received from purchase orders. - \end{itemize} -\item Budgeting - \begin{itemize} - \item Track expenditures and income across multiple departments. - \item Track all transactions across departments. - \end{itemize} -\item Check Printing - \begin{itemize} - \item Can customize template for any check form - \end{itemize} -\item General Ledger -\item Inventory Management - \begin{itemize} - \item Track sales and orders of parts - \item Track cost of goods sold using First In/First Out method - \item List all parts below reorder point. - \item Track ordering requirements. - \item Track, ship, receive, and transfer parts to and from multiple - warehouses. - \end{itemize} -\item Localization - \begin{itemize} - \item Provide Localized Translations for Part Descriptions - \item Provide Localized Templates for Invoices, Orders, Checks, and more. - \item Select language per customer, invoice, order, etc. - \end{itemize} -\item Manufacturing - \begin{itemize} - \item Track cost of goods sold for manufactured goods (assemblies) - \item Create assemblies and stock assemblies, tracking materials on hand. - \end{itemize} -\item Multi-company/Multiuser - \begin{itemize} - \item One isolated database per company - \item Users can have localized systems independent of company data set. - \end{itemize} -\item Point of Sale - \begin{itemize} - \item Run multiple cash registers against main Ledger-SMB installation. - \item Suitable for retail stores and more. - \item Supports some POS hardware out of the box. - \item Third party add-ons available for more functionality. - \end{itemize} -\item Price Matrix - \begin{itemize} - \item Track different prices for vendors and customers across the board. - \item Provide discounts to groups of customers per item or across the board. - \item Store vendors' prices independent of the other last cost in the - parts record. - \end{itemize} -\item Reporting - \begin{itemize} - \item All basic financial statements supported. - \item Customer history, sales data, and additional information can be easily - displayed. - \item Open framework allows for ODBC connections to be used to generate - reports using third party reporting tools. - \end{itemize} -\item Tax - \begin{itemize} - \item Supports Retail Sales Tax and Value Added Tax type systems - \item Flexible framework allows one to customize reports to change the tax - reporting framework to meet any local requirement. - \end{itemize} +\item Track different prices for vendors and customers across the board. +\item Provide discounts to groups of customers per item or across the board. +\item Store vendors' prices independent of the other last cost in the parts +record. +\end{itemize} +\item Reporting + +\begin{itemize} +\item All basic financial statements supported. +\item Customer history, sales data, and additional information can be easily +displayed. +\item Open framework allows for ODBC connections to be used to generate +reports using third party reporting tools. +\end{itemize} +\item Tax + +\begin{itemize} +\item Supports Retail Sales Tax and Value Added Tax type systems +\item Flexible framework allows one to customize reports to change the tax +reporting framework to meet any local requirement. +\end{itemize} \end{itemize} \subsection{Limitations of Ledger-SMB} + \begin{itemize} -\item No payroll module (Payroll must be done manually) -\item Some integration limitations -\item Further development/maintenance requires a knowledge of a relatively - broad range of technologies. +\item No payroll module (Payroll must be done manually) +\item Some integration limitations +\item Further development/maintenance requires a knowledge of a relatively +broad range of technologies. \end{itemize} \subsection{System Requirements of Ledger-SMB} + \begin{itemize} -\item PostgreSQL -\item A CGI-enabled Web Server (for example, Apache) -\item Perl with the DBI and DBD::Pg modules -\item An operating system which supports the above software (usually Linux, - though Windows, MacOS X, etc. do work). -\item \LaTeX\ (optional) is required to create PDF or Postscript invoices. +\item PostgreSQL +\item A CGI-enabled Web Server (for example, Apache) +\item Perl with the DBI and DBD::Pg modules +\item An operating system which supports the above software (usually Linux, +though Windows, MacOS X, etc. do work). +\item \LaTeX{}\ (optional) is required to create PDF or Postscript invoices. \end{itemize} \section{User Account and Database Administration Basics} -These functions are accessed by going to the admin.pl script in the installed -directory of Ledger-SMB. +These functions are accessed by going to the admin.pl script in the +installed directory of Ledger-SMB. + \subsection{Companies and Datasets} -Ledger-SMB 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. +Ledger-SMB 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. + +Datasets are generally tracked 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. -Datasets are generally tracked 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. \subsection{How to Create a User} -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. +Users are created by going to the admin.pl page and clicking on \char`\"{}Add +User.\char`\"{} One then fills out the form and when it is saved, +the user is created. + \subsection{Permissions} -The permissions system is not rigorously enforced within Ledger-SMB, 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. +The permissions system is not rigorously enforced within Ledger-SMB, +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. + +The checkboxes which are marked enable menu entries. Those that are +unchecked disable those entries on the menu. -The checkboxes which are marked enable menu entries. Those that are unchecked -disable those entries on the menu. \subsection{User Account Types} \begin{itemize} -\item User is a general user of the system -\item Managers often are able to see a larger amount of data -\item Administrators have full access to the system +\item User is a general user of the system +\item Managers often are able to see a larger amount of data +\item Administrators have full access to the system \end{itemize} \subsection{Other Features} + \begin{itemize} \item 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. -\item Change Admin Password. -\item Logout terminates the admin session. +is performed. This is only necessary during upgrades or maintenance +which results in the RDBMS being offline. +\item Change Admin Password. +\item Logout terminates the admin session. \end{itemize} \section{Chart of Accounts} -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. + +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. + \subsection{Introduction to Double Entry Bookkeeping} -Ledger-SMB is a double entry system, meaning that every transaction consists of -an equal sum of credits and debits (see below). A transaction is said to be -balanced when the debits and credits are equal. This is an oversimplification -and doesn't cover more complex processes involving closing books properly. In -general customers should be referred to their accountants for information beyond -the capabilities of the software. This module is just designed to provide -enough familiarity with the concepts to be able to have an intelligent -conversation with a bookkeeper or accountant who has specific requirements in -this regard. +Ledger-SMB is a double entry system, meaning that every transaction +consists of an equal sum of credits and debits (see below). A transaction +is said to be balanced when the debits and credits are equal. This +is an oversimplification and doesn't cover more complex processes +involving closing books properly. In general customers should be referred +to their accountants for information beyond the capabilities of the +software. This module is just designed to provide enough familiarity +with the concepts to be able to have an intelligent conversation with +a bookkeeper or accountant who has specific requirements in this regard. + \subsubsection{Account Types} \begin{itemize} -\item Assets represent tangible or intangible property or money -retained by the company. This includes money owed to the company. -\item Liabilities are money that the company owes others. -\item Equity is the valuation of the company as a whole. Includes investment -capital, and money paid out to owners either as dividends or as withdrawals (for -sole proprietorships). Normally one will have at least three equity accounts: -One for tracking investment in the business, one for tracking withdrawals or -dividends, and one for tracking retained earnings. +\item Assets represent tangible or intangible property or money retained +by the company. This includes money owed to the company. +\item Liabilities are money that the company owes others. +\item Equity is the valuation of the company as a whole. Includes investment +capital, and money paid out to owners either as dividends or as withdrawals +(for sole proprietorships). Normally one will have at least three +equity accounts: One for tracking investment in the business, one +for tracking withdrawals or dividends, and one for tracking retained +earnings. \item Income accounts track the category of money as it is earned by the -business. -\item Expense accounts track the category of money flowing out as expenses are -accrued. +business. +\item Expense accounts track the category of money flowing out as expenses +are accrued. \end{itemize} \subsubsection{Debits and Credits} -Debits and credits are the basic unit of double-entry bookkeeping. When money -is removed from the business by the owners (as an equity payment) that is a -debit, while when money is invested in the business, that is a credit. Every -other transaction is set to balance these concepts. Therefore asset accounts -normally have a debit balance because this allows for the equity account to be -debited, while expense accounts normally have a credit balance. +Debits and credits are the basic unit of double-entry bookkeeping. +When money is removed from the business by the owners (as an equity +payment) that is a debit, while when money is invested in the business, +that is a credit. Every other transaction is set to balance these +concepts. Therefore asset accounts normally have a debit balance because +this allows for the equity account to be debited, while expense accounts +normally have a credit balance. + +If the total debits is not equal to the total credits in the chart +of accounts, something is very wrong, and the customer should get +technical support immediately. -If the total debits is not equal to the total credits in the chart of accounts, -something is very wrong, and the customer should get technical support -immediately. \subsubsection{A few Examples} -One might have a business that rents an office space. When -rent is due, the accounts payable account would be credited, while the rent -expense account would be debited. When this is paid, the accounts payable -account would be debited while the asset account would be credited. This may -seem backwards, but the result is to reduce by the amount owed for rent the -amount that the owners can withdraw from the business as a debit. Let's say the -office rent is \$300. +One might have a business that rents an office space. When rent is +due, the accounts payable account would be credited, while the rent +expense account would be debited. When this is paid, the accounts +payable account would be debited while the asset account would be +credited. This may seem backwards, but the result is to reduce by +the amount owed for rent the amount that the owners can withdraw from +the business as a debit. Let's say the office rent is \$300. \begin{itemize} -\item Rent expense account is debited \$300 -\item Accounts Payable is credited \$300 -\item When this is paid, the checking account is credited \$300 -\item And the Accounts Payable is debited \$300 +\item Rent expense account is debited \$300 +\item Accounts Payable is credited \$300 +\item When this is paid, the checking account is credited \$300 +\item And the Accounts Payable is debited \$300 \end{itemize} - -Let us say one performs a small consulting project for \$600. At the completion -of this project, the following transaction would be made: +Let us say one performs a small consulting project for \$600. At the +completion of this project, the following transaction would be made: \begin{itemize} -\item Accounts Receivable is debited \$600 -\item Income (Consulting) is credited \$600. +\item Accounts Receivable is debited \$600 +\item Income (Consulting) is credited \$600. \end{itemize} +Then the customer pays the \$600, the following transaction is entered. -Then the customer pays the \$600, the following transaction is entered. \begin{itemize} -\item Accounts Receivable is credited \$600 -\item Payments Received is debited \$600. +\item Accounts Receivable is credited \$600 +\item Payments Received is debited \$600. \end{itemize} \subsection{General Guidelines on Numbering Accounts} -In general, most drop-down boxes in Ledger-SMB order the accounts by account -number. Therefore by setting appropriate account numbers, one can affect the -default values. -A second consideration is to try to keep things under each heading appropriate -tot hat heading. Thus setting an account number for a bank loan account in the -assets category is not generally advisable. +In general, most drop-down boxes in Ledger-SMB order the accounts +by account number. Therefore by setting appropriate account numbers, +one can affect the default values. + +A second consideration is to try to keep things under each heading +appropriate tot hat heading. Thus setting an account number for a +bank loan account in the assets category is not generally advisable. + \subsection{Adding/Modifying Accounts} These features are listed under System-\textgreater 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. +One can list the accounts and click on the account number to modify +them or click on the \char`\"{}add account\char`\"{} option to create +new accounts. \begin{itemize} \item Headings are just broad categories and do not store values themselves, -while accounts are used to store the transactional information. -\item One cannot have an account that is both a summary account (like AR) but -also has another function. -\item GIFI is mostly of interest to Canadian customers but it can be used to -create reports of account hierarchies. +while accounts are used to store the transactional information. +\item One cannot have an account that is both a summary account (like AR) +but also has another function. +\item GIFI is mostly of interest to Canadian customers but it can be used +to create reports of account hierarchies. \end{itemize} \subsection{Listing Account Balances and Transactions} -One can list the account balances via the Reports-\textgreater Chart of Accounts report. -Clicking on the account number will provide a ledger for that account. + +One can list the account balances via the Reports-\textgreater Chart +of Accounts report. Clicking on the account number will provide a +ledger for that account. + \section{Administration} -This section will cover other (non-Chart of Accounts) aspects to the setup of -the Ledger-SMB accounting package. These are generally accessed in the System -submenu. +This section will cover other (non-Chart of Accounts) aspects to the +setup of the Ledger-SMB accounting package. These are generally accessed +in the System submenu. + \subsection{Taxes, Defaults, and Preferences} + + \subsubsection{Adding A Sales Tax Account} -Sales Tax is collected on behalf of a state of national government by the -individual store. Thus a sales tax account is a liability-- it represents money -*owed* by the business to the government. +Sales Tax is collected on behalf of a state of national government +by the individual store. Thus a sales tax account is a liability-- +it represents money {*}owed{*} by the business to the government. -To add a sales tax account, one would create an account in the COA as a -liability account, check all of the "tax" checkboxes, and answer the following -question as "yes:" +To add a sales tax account, one would create an account in the COA +as a liability account, check all of the \char`\"{}tax\char`\"{} checkboxes, +and answer the following question as \char`\"{}yes:\char`\"{} -"Include this account on the customer/vendor forms to flag customer/vendor as -taxable?" +\char`\"{}Include this account on the customer/vendor forms to flag +customer/vendor as taxable?\char`\"{} Once this account is created, one can set the tax amount. + \subsubsection{Setting a Sales Tax Amount} -Go to System-\textgreater Defaults and the tax account will be listed near the bottom of the -page. The rate can be set there. + +Go to System-\textgreater Defaults and the tax account will be listed +near the bottom of the page. The rate can be set there. + \subsubsection{Default Account Setup} -These accounts are the default accounts for part creation and foreign exchange -tracking. + +These accounts are the default accounts for part creation and foreign +exchange tracking. + \subsubsection{Currency Setup} -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. + +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. + \subsubsection{Sequence Settings} -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. -A common application is to set invoices, etc. to start at 1000 in order to hide -the number of issued invoices from a customer. +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. + +A common application is to set invoices, etc. to start at 1000 in +order to hide the number of issued invoices from a customer. + \subsection{Audit Control} -Auditibility 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. +Auditibility 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. + \subsubsection{Explaining transaction reversal} + 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." +track corrections of mistakes. The means by which this was done was +known as \char`\"{}transaction reversal.\char`\"{} -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. +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. The original transaction would be: \begin{tabular}{l|r|r} -Account & Debit & Credit \\ -\hline -5760 Rent & \$200 & \\ -2100 Accounts Payable & & \$200\\ +Account & +Debit & +Credit \tabularnewline +\hline +5760 Rent & +\$200 & +\tabularnewline +2100 Accounts Payable & +& +\$200\tabularnewline \end{tabular} The reversal would be: \begin{tabular}{l|r|r} -Account & Debit & Credit \\ -\hline -5760 Rent & & \$200\\ -2100 Accounts Payable &\$200 & \\ +Account & +Debit & +Credit \tabularnewline +\hline +5760 Rent & +& +\$200\tabularnewline +2100 Accounts Payable & +\$200 & +\tabularnewline \end{tabular} -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). +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). + +Ledger-SMB 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. -Ledger-SMB 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. +Most accountants prefer this means to other audit trails because it +is well proven and understood by them. -Most accountants prefer this means to other audit trails because it is well -proven and understood by them. \subsubsection{Close books option} -The option to close books requires transaction reversal for any transaction up -to a certain date. + +The option to close books requires transaction reversal for any transaction +up to a certain date. + \subsubsection{Audit Trails} -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. -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. +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. + +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. + \subsection{Departments} -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 Ledger-SMB to meet their needs. + +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 Ledger-SMB to meet +their needs. + \subsubsection{Cost v Profit Centers.} -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. +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. -One of the serious misunderstandings people run up against is that Ledger-SMB -tends to more narrowly define cost and profit centers than most businesses do. -In Ledger-SMB 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 Ledger-SMB, these are profit centers. +One of the serious misunderstandings people run up against is that +Ledger-SMB tends to more narrowly define cost and profit centers than +most businesses do. In Ledger-SMB 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 Ledger-SMB, +these are profit centers. Ledger-SMB 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. +So if you want this functionality, you must create the department +as a profit center. + \subsection{Warehouses} -Ledger-SMB 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. +Ledger-SMB 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. + \subsection{Languages} -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. + +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. + \subsection{Types of Businesses} -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. + +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. + \subsection{Misc.} + + \subsubsection{GIFI} -GIFI is a requirement for Canadian customers. This feature allows one to link -accounts with Canadian tax codes to simplify the reporting process. +GIFI is a requirement for Canadian customers. This feature allows +one to link accounts with Canadian tax codes to simplify the reporting +process. + +It also has another use in that non-Canadians can use this functionality +to create customized reports by categorizing accounts using this field. +This allows for a sort of shallow \char`\"{}account hierarchy\char`\"{} +like some users are used to with other products. -It also has another use in that non-Canadians can use this functionality to -create customized reports by categorizing accounts using this field. This -allows for a sort of shallow "account hierarchy" like some users are used to -with other products. \subsubsection{SIC} -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. +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. + \subsubsection{Overview of Template Editing} -The templates for invoices, orders, and the like can be edited from within -Ledger-SMB. The submenus within the System submenu such as HTML Templates, -Text Templates and LaTeX templates provide access to this functionality. +The templates for invoices, orders, and the like can be edited from +within Ledger-SMB. The submenus within the System submenu such as +HTML Templates, Text Templates and \LaTeX{} templates provide access +to this functionality. + \subsubsection{Year-end} -Although the Year-end functionality in Ledger-SMB 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. - -The standard way books are normally closed at the end of the year is by moving -all adjusted\footnote{Adjustments would be entered via the General Ledger. The -exact process is beyond the scope of this class, however.} 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. +Although the Year-end functionality in Ledger-SMB 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. + +The standard way books are normally closed at the end of the year +is by moving all adjusted% +\footnote{Adjustments would be entered via the General Ledger. The exact process +is beyond the scope of this class, however.% +} income and expenses to an equity account usually called \char`\"{}Retained +Earnings.\char`\"{} 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. Ledger-SMB 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. +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. + +Contrary to its name, this function can close the books at any time, +though this would likely be of limited use. -Contrary to its name, this function can close the books at any time, though this -would likely be of limited use. \subsection{Options in the ledger-smb.conf} -For those who are unfamiliar with Perl as a programming language, the -ledger-smb.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: +For those who are unfamiliar with Perl as a programming language, +the ledger-smb.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: \begin{itemize} \item \$userspath is the directory where Ledger-SMB will store the user -accounts. The web server process must be able to read from and write to this -directory. -\item \$templates is the directory where the templates are stored. -\item \$memberfile is the master list of user configuration information -\item \$sendmail is the command to use to send a message. It must read the -email from standard input. -\item \$language allows one to set the language for the login screen and admin -page. -\item \$latex tells Ledger-SMB whether LaTeX is installed. LaTeX is required -for generating Postscript and PDF invoices and the like. -\item Various environmental variables (\$ENV...) can be set here too. One can -add paths for searching for LaTeX, etc. +accounts. The web server process must be able to read from and write +to this directory. +\item \$templates is the directory where the templates are stored. +\item \$memberfile is the master list of user configuration information +\item \$sendmail is the command to use to send a message. It must read the +email from standard input. +\item \$language allows one to set the language for the login screen and +admin page. +\item \$latex tells Ledger-SMB whether \LaTeX{} is installed. \LaTeX{} is +required for generating Postscript and PDF invoices and the like. +\item Various environmental variables (\$ENV...) can be set here too. One +can add paths for searching for \LaTeX{}, etc. \item \%printer can be used to set a hash table of printers for the software. -The primary example is\\ -\%printer = ( 'Default' =\textgreater 'lpr', 'Color' =\textgreater 'lpr -PEpson' ); \\ -However, this can use any program that can accept print documents (in -Postscript) from standard input, so there are many more possibilities. +The primary example is\\ + \%printer = ( 'Default' =\textgreater 'lpr', 'Color' =\textgreater +'lpr -PEpson' ); \\ + However, this can use any program that can accept print documents +(in Postscript) from standard input, so there are many more possibilities. \end{itemize} +I have omitted the variables used to configure Oracle as I do not +believe it is still supported (it could be with a small amount of +work though). -I have omitted the variables used to configure Oracle as I do not believe it is -still supported (it could be with a small amount of work though). \section{Goods and Services} -The Goods and Services module will focus on the definition of goods and services -and the related accounting concepts. +The Goods and Services module will focus on the definition of goods +and services and the related accounting concepts. + \subsection{Basic Terms} + \begin{description} -\item[COGS] 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. It is tracked as -COGS. -\item[List Price] is the recommended retail price. -\item[Markup] is the percentage increase that is applied to the last cost to get the sell price. -\item[ROP] Re-order point. Items with fewer in stock than this will show up on -short reports. -\item[Sell Price] is the price at which the item is sold. +\item [{COGS}] 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. +It is tracked as COGS. +\item [{List}] Price is the recommended retail price. +\item [{Markup}] is the percentage increase that is applied to the last +cost to get the sell price. +\item [{ROP}] Re-order point. Items with fewer in stock than this will +show up on short reports. +\item [{Sell}] Price is the price at which the item is sold. \end{description} \subsection{The Price Matrix} -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. +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. + \subsection{Pricegroups} -Pricegroups are used to help determine the discount a given customer may have. +Pricegroups are used to help determine the discount a given customer +may have. + \subsection{Groups} -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. +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. + \subsection{Labor/Overhead} -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 +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 + \subsection{Services} -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. +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. + \subsubsection{Shipping and Handling as a Service} -One approach to dealing with shipping and handling is to add it as a service. -Usually I place the unit as a dollar (USD) and then bill it as \$1 per unit. -This allows me to add the exact amount of shipping and handling as necessary. +One approach to dealing with shipping and handling is to add it as +a service. Create a service called {}``Shipping and Handling'', +with a sell price \$1 per unit, and a 0\% markup. Bill it as \$1 per +unit. This allows me to add the exact amount of shipping and handling +as necessary. + \subsection{Parts} -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. +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. + \subsection{Assemblies and Manufacturing} Manufacturers order parts but they sell the products of their efforts. -Ledger-SMB 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. +Ledger-SMB 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. -However, one cannot order assemblies from vendors. One must instead order the -components and stock them once they are manufactured. +However, one cannot order assemblies from vendors. One must instead +order the components and stock them once they are manufactured. %Excersize 1 + + \subsubsection{Stocking Assemblies} -One stocks assemblies in the Stock Assembly entry on the Goods and Services -submenu. When an assembly is stocked the inventory is adjusted properly. +One stocks assemblies in the Stock Assembly entry on the Goods and +Services submenu. When an assembly is stocked the inventory is adjusted +properly. + +The Check Inventory option will cause Ledger-SMB to refuse to stock +an assembly if the inventory required to produce the assembly would +drop the part below the reorder point. -The Check Inventory option will cause Ledger-SMB to refuse to stock an assembly -if the inventory required to produce the assembly would drop the part below the -reorder point. \subsection{Reporting} + + \subsubsection{All Items and Parts Reports} -The All Items provides a unified view of assemblies, parts, services, and labor -for the company, while the Parts report confines it to parts. +The All Items provides a unified view of assemblies, parts, services, +and labor for the company, while the Parts report confines it to parts. + +Types of reports are: -Types of reports are: \begin{description} -\item[Active] lists all items not marked as obsolete. -\item[On Hand] lists current inventory -\item[Short] Lists all items which are stocked below their ROP -\item[Obsolete] Lists all items which are marked as obsolete -\item[Orphaned] Lists all items which have never had a transaction associated -with them. +\item [{Active}] lists all items not marked as obsolete. +\item [{On}] Hand lists current inventory +\item [{Short}] Lists all items which are stocked below their ROP +\item [{Obsolete}] Lists all items which are marked as obsolete +\item [{Orphaned}] Lists all items which have never had a transaction associated +with them. \end{description} - One can also list these goods by invoice, order, or quotation. -For best results, it is a good idea to enter some AR and AP data before running -these reports. +For best results, it is a good idea to enter some AR and AP data before +running these reports. + \subsubsection{Requirements} -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. +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. + \subsubsection{Services and Labor} -This is similar to the Parts and All Items menu but only supports active, -obsolete, and orphaned reports. + +This is similar to the Parts and All Items menu but only supports +active, obsolete, and orphaned reports. + \subsubsection{Assemblies} -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. +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. + +AP Invoices, Purchase Orders, and RFQ's are not available on this +report. -AP Invoices, Purchase Orders, and RFQ's are not available on this report. \subsubsection{Groups and Pricegroups} These reports provide a simple interface for locating groups and pricegroups. The report types are similar to what they are for services. + \subsection{Translations} -One can add translations so that they show up in the customer's native language -in the issued invoice. -To issue translations, one must have languages defined. One can then add -translations to descriptions and part groups. +One can add translations so that they show up in the customer's native +language in the issued invoice. + +To issue translations, one must have languages defined. One can then +add translations to descriptions and part groups. + \subsection{How Cost of Goods Sold is tracked} -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. -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. +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. + +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. + \section{AP} + + \subsection{Basic AP Concepts} -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. + +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. + \subsection{Vendors} + A vendor is any business that the company agrees to pay money to. -One can enter vendor information under AP-\textgreater Vendors-\textgreater Add Vendor. The vendor list -can be searched under AP-\textgreater Vendors-\textgreater Reports-\textgreater Search. +One can enter vendor information under AP-\textgreater Vendors-\textgreater +Add Vendor. The vendor list can be searched under AP-\textgreater +Vendors-\textgreater Reports-\textgreater Search. + +Enter start and end-dates for each vendor. This will make searches +and drop-down boxes faster when some vendors are no longer actively +supporting your company. -In older versions of Ledger-SMB, vendors would continue to populate the list of -active vendors forever and there was no way to delete them. Now one can enter -start and end-dates and this can be used to filter out vendors in searches or -drop-down boxes. +A few fields that need explanation are: -A few fields that need explanation are: \begin{description} -\item[BIC] Bank Identifier Code is often the same as the S.W.I.F.T. code. This -is a code for the bank a customer uses for automated money transfers. -\item[IBAN] International Bank Account Number is related to the BIC and is used -for cross-border automated money transfers. -\item[Terms] is the number of days one has to pay the invoice. -\item[Vendor Number] is automatically generated. +\item [{BIC}] Bank Identifier Code is often the same as the S.W.I.F.T. +code. This is a code for the bank a customer uses for automated money +transfers. +\item [{IBAN}] International Bank Account Number is related to the BIC +and is used for cross-border automated money transfers. +\item [{Terms}] is the number of days one has to pay the invoice. +\item [{Vendor}] Number is automatically generated. \end{description} \subsection{AP Transactions} -AP Transactions are generally used for items other than goods and services. -Utilities, rent, travel expenses, etc. could be entered in as an AP transaction. -If the item is paid partially or in full when the transaction is entered, one -can add payments to the payment section. +AP Transactions are generally used for items other than goods and +services. Utilities, rent, travel expenses, etc. could be entered +in as an AP transaction. + +If the item is paid partially or in full when the transaction is entered, +one can add payments to the payment section. All other payments can and should be entered under cash payment (below). -The PO Number and Order Number fields are generally used to track associations -with purchase orders sent to vendors, etc. These fields can be helpful for -adding misc. expenses to orders for reporting purposes. +The PO Number and Order Number fields are generally used to track +associations with purchase orders sent to vendors, etc. These fields +can be helpful for adding misc. expenses to orders for reporting purposes. The department drop-down box appears when one has created one or more -departments. A transaction is not required to be associated with a department, -but one can use this feature for budget tracking. +departments. A transaction is not required to be associated with a +department, but one can use this feature for budget tracking. + +With AP Transactions, there is no option for internal notes. All notes +will appear on any printed version of the transaction. -With AP Transactions, there is no option for internal notes. All notes will -appear on any printed version of the transaction. +Note: Printing a transaction does not post it. No data is committed +until the invoice is posted. -Note: Printing a transaction does not post it. No data is committed until the -invoice is posted. \subsection{AP Invoices} -AP Invoices are used to enter in the receipt of goods and services. Goods and -services are deemed entered into the inventory when they are invoiced. -This screen is reasonably similar to the AP Transaction Screen, though the part -entry section is a bit different. +AP Invoices are used to enter in the receipt of goods and services. +Goods and services are deemed entered into the inventory when they +are invoiced. -The AP Invoice section has a capacity to separate internal notes from notes -printed on the invoice. Note, however, that since these are received invoices, -it is rare that one needs this ability. +This screen is reasonably similar to the AP Transaction Screen, though +the part entry section is a bit different. + +The AP Invoice section has a capacity to separate internal notes from +notes printed on the invoice. Note, however, that since these are +received invoices, it is rare that one needs this ability. Note that Ledger-SMB can search for partial part numbers or descriptions. Also if you have a group you can use this to select the part. -To remove a line item from an invoice or order, delete the partnumber and click -update. +To remove a line item from an invoice or order, delete the partnumber +and click update. + \subsubsection{Correcting an AP Invoice} -If an invoice is entered improperly, the methods used to correct it will vary -depending on whether transaction reversal is enforced or not. If transaction -reversal is not enforced, one can simply correct the invoice or transaction and -repost. -If not, one needs to create a *duplicate* invoice with exactly opposite values -entered. If one part was listed as received, then one should enter a negative -one for the quantity. Then one can enter the invoice number as the same as the -old one (though I like to add an R to the end to show that it is a reversing -transaction). Once this is posted, one can enter the invoice correctly. +If an invoice is entered improperly, the methods used to correct it +will vary depending on whether transaction reversal is enforced or +not. If transaction reversal is not enforced, one can simply correct +the invoice or transaction and repost. + +If not, one needs to create a {*}duplicate{*} invoice with exactly +opposite values entered. If one part was listed as received, then +one should enter a negative one for the quantity. Then one can enter +the invoice number as the same as the old one (though I like to add +an R to the end to show that it is a reversing transaction). Once +this is posted, one can enter the invoice correctly. + \subsection{Cash payment And Check Printing} -In general, it is a bad idea to repost invoices/transactions just in order to -enter a payment. The Cash-\textgreater Payment window allows one to enter payments against -AP invoices or transactions. -The printing capability can be used to print checks. The default template is -NEBS 9085, though you can use 9082 as well (as Quickbooks does). +In general, it is a bad idea to repost invoices/transactions just +in order to enter a payment. The Cash-\textgreater Payment window +allows one to enter payments against AP invoices or transactions. + +The printing capability can be used to print checks. The default template +is NEBS 9085, though you can use 9082 as well (as Quickbooks does). + +The source field is used to store an identifying number of the source +document, such as the check number. One must select the item to have +it paid, and then enter the amount. One can then print a check. -The source field is used to store an identifying number of the source document, -such as the check number. One must select the item to have it paid, and then -enter the amount. One can then print a check. \subsubsection{Rapid Payment Entry Screen} -One can also use the rapid payment entry screen to print multiple checks. -However, this does not allow you to print the multiple checks to the screen as a -separate document is created for each check. In this event, one must print -directly to a printer as postscript. +One can also use the rapid payment entry screen to print multiple +checks. However, this does not allow you to print the multiple checks +to the screen as a separate document is created for each check. In +this event, one must print directly to a printer as postscript. + \subsection{Transaction/Invoice Reporting} + + \subsubsection{Transactions Report} -This report is designed to help you locate AP transactions based on various -criteria. One can search by vendor, invoice number, department, and the like. -One can even search by the shipping method. +This report is designed to help you locate AP transactions based on +various criteria. One can search by vendor, invoice number, department, +and the like. One can even search by the shipping method. + +The summary button will show what was placed where, while the details +button will show all debits and credits associated with the transaction. -The summary button will show what was placed where, while the details button -will show all debits and credits associated with the transaction. +To view the invoice, click on the invoice number. In the detail view, +to view the account transactions as a whole, click on the account +number. -To view the invoice, click on the invoice number. In the detail view, to view -the account transactions as a whole, click on the account number. +Open invoices are ones not fully paid off, while paid closed invoices +are those that have been paid. -Open invoices are ones not fully paid off, while paid closed invoices are those -that have been paid. \subsubsection{Outstanding Report} -The outstanding report is designed to help you locate AP transactions that are -not paid yet. The ID field is mostly useful for locating the specific database -record of a duplicate invoice number exists. + +The outstanding report is designed to help you locate AP transactions +that are not paid yet. The ID field is mostly useful for locating +the specific database record of a duplicate invoice number exists. + \subsubsection{AP Aging Report} -This report can tell you how many invoices are past due and by how much. -A summary report just shows vendors while a detail report shows individual +This report can tell you how many invoices are past due and by how +much. + +A summary report just shows vendors while a detail report shows individual invoices. + \subsubsection{Tax Paid and Non-taxable Report} -These reports are not generally used in the US because most of the time -wholesale goods are not taxable. However, for businesses with offices in other -countries including Canada, it is often important for them to be aware of this -functionality. In these countries, one generally pays sales tax even on -wholesale goods and then takes a tax credit for these when when paying the sales -tax to the country of province. Thus one needs to be able to track taxable and -non-taxable expenses, and how much was paid. For now, it is sufficient to know + +These reports are not generally used in the US because most of the +time wholesale goods are not taxable. However, for businesses with +offices in other countries including Canada, it is often important +for them to be aware of this functionality. In these countries, one +generally pays sales tax even on wholesale goods and then takes a +tax credit for these when when paying the sales tax to the country +of province. Thus one needs to be able to track taxable and non-taxable +expenses, and how much was paid. For now, it is sufficient to know that they are there. + \subsection{Vendor Reporting} + + \subsubsection{Vendor Search} + The Vendor Search screen can be used to locate vendors or AP transactions associated with those vendors. The basic types of reports are: \begin{description} -\item[All] Lists all vendors -\item[Active] Lists those vendors currently active -\item[Inactive] Lists those vendors who are currently inactive. -time frame. -\item[Orphaned] Lists those vendors who do not have transactions associated with -them. These vendors can be deleted. +\item [{All}] Lists all vendors +\item [{Active}] Lists those vendors currently active +\item [{Inactive}] Lists those vendors who are currently inactive. time +frame. +\item [{Orphaned}] Lists those vendors who do not have transactions associated +with them. These vendors can be deleted. \end{description} - -One can include purchase orders, Requests for Quotations, AP invoices, and AP -transactions on this report as well if they occur between the from and to dates. +One can include purchase orders, Requests for Quotations, AP invoices, +and AP transactions on this report as well if they occur between the +from and to dates. \subsubsection{Vendor History} -This report can be used to obtain information about the past goods and services -ordered or received from vendors. One can find quantities, partnumber, and -sell prices on this report. This facility can be used to search RFQ's, Purchase -Orders, and AP Invoices. + +This report can be used to obtain information about the past goods +and services ordered or received from vendors. One can find quantities, +partnumber, and sell prices on this report. This facility can be used +to search RFQ's, Purchase Orders, and AP Invoices. + \section{AR} + + \subsection{Customers} -Customers are entered in using the AR-\textgreater Customers-\textgreater Add Customer menu. -The salesperson is autopopulated with the current user who is logged in. -Otherwise, it looks fairly similar to the Vendor input screen. Customers, like -vendors can be assigned languages, but it is more important to do so because -invoices will be printed and sent to them. +Customers are entered in using the AR-\textgreater Customers-\textgreater +Add Customer menu. + +The salesperson is autopopulated with the current user who is logged +in. Otherwise, it looks fairly similar to the Vendor input screen. +Customers, like vendors can be assigned languages, but it is more +important to do so because invoices will be printed and sent to them. + +The credit limit field can be used to assign an amount that one is +willing to do for a customer on credit. -The credit limit field can be used to assign an amount that one is willing to do -for a customer on credit. \subsubsection{Customer Price Matrix} -The price list button can be used to enter specific discounts to the customer, -and groups of customers can be assigned a pricegroup for the purpose of offering -specific discounts on specific parts to the customer. Such discounts can be -temporary or permanent. + +The price list button can be used to enter specific discounts to the +customer, and groups of customers can be assigned a pricegroup for +the purpose of offering specific discounts on specific parts to the +customer. Such discounts can be temporary or permanent. + \subsection{AR Transactions} -AR Transactions are where one can add moneys owed the business by customers. -One can associate these transactions with income accounts, and add payments if -the item is paid when the invoice is issued. -The PO number field is used to track the PO that the customer sent. This makes -it easier to find items when a customer is asking for clarification on a bill, -for example. +AR Transactions are where one can add moneys owed the business by +customers. One can associate these transactions with income accounts, +and add payments if the item is paid when the invoice is issued. + +The PO number field is used to track the PO that the customer sent. +This makes it easier to find items when a customer is asking for clarification +on a bill, for example. + \subsection{AR Invoices} -AR Invoices are designed to provide for the delivery of goods and services to -customers. One would normally issue these invoices at the time when the -everything has been done that is necessary to get paid by the customer. -As with AP invoices, one can search for matches to partial part numbers and -descriptions, and enter initial payments at this screen. +AR Invoices are designed to provide for the delivery of goods and +services to customers. One would normally issue these invoices at +the time when the everything has been done that is necessary to get +paid by the customer. + +As with AP invoices, one can search for matches to partial part numbers +and descriptions, and enter initial payments at this screen. + \subsection{Cash Receipt} -The Cash-\textgreater Receipt screen allows you to accept prepayments from customers or pay -single or multiple invoices after they have been posted. One can print a -receipt, however the current templates seem to be based on check printing -templates and so are unsuitable for this purpose. This presents a great -opportunity for improvement. + +The Cash-\textgreater Receipt screen allows you to accept prepayments +from customers or pay single or multiple invoices after they have +been posted. One can print a receipt, however the current templates +seem to be based on check printing templates and so are unsuitable +for this purpose. This presents a great opportunity for improvement. + \subsubsection{Cash Receipts for multiple customers} -The cash-\textgreater receipts screen allows you to accept payments on all open customer -invoices of all customers at once. One could print (directly to a printer only) -all receipts to be sent out if this was desired. + +The cash-\textgreater receipts screen allows you to accept payments +on all open customer invoices of all customers at once. One could +print (directly to a printer only) all receipts to be sent out if +this was desired. + \subsection{AR Transaction Reporting} -The AR Outstanding report is almost identical to the AP Outstanding report and -is not covered in any detail in this document. +The AR Outstanding report is almost identical to the AP Outstanding +report and is not covered in any detail in this document. + \subsubsection{AR Transactions Report} + This is almost identical to the AP Transactions Report. -If a customer's PO has been associated with this transaction, one can search -under this field as well. +If a customer's PO has been associated with this transaction, one +can search under this field as well. + \subsubsection{AR Aging Report} -This report is almost identical to the AP Aging report, with the exception that -one can print up statements for customer accounts that are overdue. One more -application is to calculate interest based on balance owed so that these can be -entered as AR transactions associated with the customer. + +This report is almost identical to the AP Aging report, with the exception +that one can print up statements for customer accounts that are overdue. +One more application is to calculate interest based on balance owed +so that these can be entered as AR transactions associated with the +customer. + \subsection{Customer Reporting} -These reports are almost identical tot he AP Vendor reports and are not -discussed in these notes. + +These reports are almost identical to the AP Vendor reports and are +not discussed in these notes. + \section{Projects} + + \subsection{Project Basics} -A project is a logical collection of AR and AP transactions, orders, and the -like that allow one to better manage specific service or product offerings. -Ledger-SMB does not offer comprehensive project management capabilities, and -projects are only used here as they relate to accounting. + +A project is a logical collection of AR and AP transactions, orders, +and the like that allow one to better manage specific service or product +offerings. Ledger-SMB does not offer comprehensive project management +capabilities, and projects are only used here as they relate to accounting. One can also add translated descriptions to the project names as well. - + + \subsection{Timecards} -Timecards allow one to track time entered on specific services. These can then -be used to generate invoices for the time entered. -The non-chargeable is the number of hours that are not billed on the invoice. +Timecards allow one to track time entered on specific services. These +can then be used to generate invoices for the time entered. + +The non-chargeable is the number of hours that are not billed on the +invoice. One can then generate invoices based on this information. The project field is not optional. + \subsection{Projects and Invoices} -One can select the project id for line items of both AR and AP invoices. These -will then be tracked against the project itself. + +One can select the project id for line items of both AR and AP invoices. +These will then be tracked against the project itself. + \subsection{Reporting} + + \subsubsection{Timecard Reporting} -The Timecard Report allows one to search for timecards associated with one or -more projects. One can then use the total time in issuing invoices (this is not -automated yet). +The Timecard Report allows one to search for timecards associated +with one or more projects. One can then use the total time in issuing +invoices (this is not automated yet). + \subsubsection{Project Transaction Reporting} -The Standard or GIFI options can be used to create different reports (for -example, for Canadian Tax reporting purposes). +The Standard or GIFI options can be used to create different reports +(for example, for Canadian Tax reporting purposes). + +This report brings up a summary that looks sort of like a chart of +accounts. Of one clicks on the account numbers, one can see the transactions +associated with the project. -This report brings up a summary that looks sort of like a chart of accounts. Of -one clicks on the account numbers, one can see the transactions associated with -the project. \subsubsection{List of Projects} This provides a simple way of searching for projects to edit or modify. + \subsection{Possibilities for Using Projects} + \begin{itemize} -\item One can use them similar to departments for tracking work done for a -variety of customers. -\item One can use them for customer-specific projects, such as this training. +\item One can use them similar to departments for tracking work done for +a variety of customers. +\item One can use them for customer-specific projects, such as this training. \end{itemize} + \section{Quotations and Order Management} -This unit will introduce the business processes that Ledger-SMB allows. These -processes are designed to allow various types of businesses to manage their -orders allow for rudimentary customer relationship management processes to be -built around this software. In this module, we will introduce the work flow -options that many businesses may use in their day-to-day use of the software. +This unit will introduce the business processes that Ledger-SMB allows. +These processes are designed to allow various types of businesses +to manage their orders allow for rudimentary customer relationship +management processes to be built around this software. In this module, +we will introduce the work flow options that many businesses may use +in their day-to-day use of the software. + \subsection{Sales Orders} -Sales orders represent orders from customers that have not been delivered or -shipped yet. These orders can be for work in the future, or for back ordered -products, or work in progress. A sales order can be generated form an AR -invoice or from a quotation automatically. + +Sales orders represent orders from customers that have not been delivered +or shipped yet. These orders can be for work in the future, or for +back ordered products, or work in progress. A sales order can be generated +form an AR invoice or from a quotation automatically. + \subsection{Quotations} -Quotations are offers made to a customer but to which the customer has not -committed to the work. Quotations can be created from Sales orders or AR -Invoice automatically. + +Quotations are offers made to a customer but to which the customer +has not committed to the work. Quotations can be created from Sales +orders or AR Invoice automatically. + \subsection{Shipping} -The Shipping module (Shipping-\textgreater Shipping) allows one to ship portions or -entireties of existing sales orders, printing pick lists and packing slips. + +The Shipping module (Shipping-\textgreater Shipping) allows one to +ship portions or entireties of existing sales orders, printing pick +lists and packing slips. One can then generate invoices for those parts that were shipped. -In general, one will be more likely to use these features if they have multiple -warehouses that they ship from. More likely most customers will just generate -invoices from orders. +In general, one will be more likely to use these features if they +have multiple warehouses that they ship from. More likely most customers +will just generate invoices from orders. + \subsection{AR Work Flow} + + \subsubsection{Service Example} -A customer contacts your firm and asks for a quote on some services. Your -company would create a quotation for the job and email it to the customer or -print it and mail it. Once the customer agrees to pay, one creates an order -from the quotation. +A customer contacts your firm and asks for a quote on some services. +Your company would create a quotation for the job and email it to +the customer or print it and mail it. Once the customer agrees to +pay, one creates an order from the quotation. -When the work is completed, the order is converted into a sales invoice and this -is presented to the customer as a bill. +When the work is completed, the order is converted into a sales invoice +and this is presented to the customer as a bill. -Note that in some cases, this procedure may be shortened. If the customer -places an order without asking for a quotation and is offered a verbal quote, -then one might merely prepare the order. +Note that in some cases, this procedure may be shortened. If the customer +places an order without asking for a quotation and is offered a verbal +quote, then one might merely prepare the order. +% \begin{figure}[hbtp] + + + \caption{Simple AR Service Invoice Workflow Example} -\input{simple_ar_dataflow} + +\input{simple_ar_dataflow} \end{figure} + + \subsubsection{Single Warehouse Example} -A customer contacts your firm and asks for a quotation for shipping a part. You -would create the quotation and when you get confirmation, convert it to an -order. Once the parts are in place you could go to shipping and ship the part. +A customer contacts your firm and asks for a quotation for shipping +a part. You would create the quotation and when you get confirmation, +convert it to an order. Once the parts are in place you could go to +shipping and ship the part. -The billing department can then generate the invoice from the sales order based -on what merchandise has been shipped and mail it to the customer. +The billing department can then generate the invoice from the sales +order based on what merchandise has been shipped and mail it to the +customer. Note that this requires that you have the part in your inventory. +% \begin{figure}[hbtp] + + + \caption{AR Workflow with Shipping} -\input{ar_workflow_ship} + +\input{ar_workflow_ship} \end{figure} + + \subsubsection{Multiple Warehouse Example} -A customer contacts your firm and asks for a quotation for a number of different -parts. You would create a quotation and when you get confirmation, convert it -to an order. When you go to ship the item, you would select the warehouse in -the drop-down menu, and select the parts to ship. One would repeat with other -warehouses until the entire order is shipped. -Then the billing department would go to the sales order and generate the -invoice. It would then be mailed to the customer. +A customer contacts your firm and asks for a quotation for a number +of different parts. You would create a quotation and when you get +confirmation, convert it to an order. When you go to ship the item, +you would select the warehouse in the drop-down menu, and select the +parts to ship. One would repeat with other warehouses until the entire +order is shipped. + +Then the billing department would go to the sales order and generate +the invoice. It would then be mailed to the customer. +% \begin{figure}[hbtp] + + + \caption{Complex AR Workflow with Shipping} -\input{ar_workflow_complex} + +\input{ar_workflow_complex} \end{figure} + + \subsection{Requests for Quotation (RFQ)} -A request for quotation would be a formal document one might submit to a vendor -to ask for a quote on a product or service they might offer. These can be -generated from Purchase Orders or AP Invoices + +A request for quotation would be a formal document one might submit +to a vendor to ask for a quote on a product or service they might +offer. These can be generated from Purchase Orders or AP Invoices + \subsection{Purchase Orders} -A purchase order is a confirmation that is issued to the vendor to order the -product of service. Many businesses will require a purchase order with certain -terms in order to begin work on a product. These can be generated from RFQ's or -AP Invoices. + +A purchase order is a confirmation that is issued to the vendor to +order the product of service. Many businesses will require a purchase +order with certain terms in order to begin work on a product. These +can be generated from RFQ's or AP Invoices. + \subsection{Receiving} -The Shipping-\textgreater Receiving screen allows you to track the parts -received from an existing purchase order. Like shipping, it does not post an -invoice but tracks the received parts in the order. +The Shipping-\textgreater Receiving screen allows you to track the +parts received from an existing purchase order. Like shipping, it +does not post an invoice but tracks the received parts in the order. + \subsection{AP Work Flow} -\subsubsection{Bookkeeper entering the received items, order completed in full} -Your company inquires about the price of a given good or service from another -firm. You submit an RFQ to the vendor, and finding that the price is -reasonable, you convert it to an order, adjust the price to what they have -quoted, and save it. When the goods are delivered you convert the -order into an AP invoice and post it. +\subsubsection{Bookkeeper entering the received items, order completed in full} + +Your company inquires about the price of a given good or service from +another firm. You submit an RFQ to the vendor, and finding that the +price is reasonable, you convert it to an order, adjust the price +to what they have quoted, and save it. When the goods are delivered +you convert the order into an AP invoice and post it. +% \begin{figure}[hbtp] + + + \caption{Simple AP Workflow} -\input{simple_ap_workflow} + +\input{simple_ap_workflow} \end{figure} + + \subsubsection{Bookkeeper entering received items, order completed in part} -Your company inquires about the price of a given good or service from another -firm, You submit an RFQ to the vendor, and finding that the price is -acceptable, you convert it into an order, adjusting the price to what they have -quoted, and save it. When some of the goods are received, you open up the -purchase order, enter the number of parts received, convert that order into -an invoice, and post it. Repeat until all parts are received. +Your company inquires about the price of a given good or service from +another firm, You submit an RFQ to the vendor, and finding that the +price is acceptable, you convert it into an order, adjusting the price +to what they have quoted, and save it. When some of the goods are +received, you open up the purchase order, enter the number of parts +received, convert that order into an invoice, and post it. Repeat +until all parts are received. +% \begin{figure}[hbtp] + + + \caption{AP Workflow with Receiving} -\input{ap_workflow_ship} + +\input{ap_workflow_ship} \end{figure} + + \subsubsection{Receiving staff entering items} -Your company inquires about the price of a given good or service from another -firm, You submit an RFQ to the vendor, and finding that the price is -acceptable, you convert it into an order, adjusting the price to what they have -quoted, and save it. When some or all of the goods are received, the receiving -staff goes Shipping-Receiving, locates the purchase order, and fills in the -number of items received. +Your company inquires about the price of a given good or service from +another firm, You submit an RFQ to the vendor, and finding that the +price is acceptable, you convert it into an order, adjusting the price +to what they have quoted, and save it. When some or all of the goods +are received, the receiving staff goes Shipping-Receiving, locates +the purchase order, and fills in the number of items received. -The bookkeeper can then determine when all items have been received and post the -invoice at that time. +The bookkeeper can then determine when all items have been received +and post the invoice at that time. +% \begin{figure}[hbtp] + + + \caption{Complex AP Workflow} -\input{ap_workflow_complex} + +\input{ap_workflow_complex} \end{figure} + + \subsection{Generation and Consolidation} + + \subsubsection{Generation} -The Generation screen allows you to generate Purchase Orders based on sales -orders. One selects the sales orders one wants to use, and clicks "Generate -Purchase Orders." Then one selects clicks on the parts to order, adjusts the -quantity if necessary, and clicks "Select Vendor." This process is repeated -for every vendor required. Then the Generate Orders button is clicked. + +The Generation screen allows you to generate Purchase Orders based +on sales orders. One selects the sales orders one wants to use, and +clicks \char`\"{}Generate Purchase Orders.\char`\"{} Then one selects +clicks on the parts to order, adjusts the quantity if necessary, and +clicks \char`\"{}Select Vendor.\char`\"{} This process is repeated +for every vendor required. Then the Generate Orders button is clicked. + \subsubsection{Consolidation} -One can consolidate sales and/or purchase orders using this screen. For the -consolidation to work you must have more than one order associated with the -relevant customer or vendor. + +One can consolidate sales and/or purchase orders using this screen. +For the consolidation to work you must have more than one order associated +with the relevant customer or vendor. + \subsection{Reporting} -The reporting functionality in the order management is largely limited to the -ability to locate purchase orders, sales orders, RFQ's, and quotations. + +The reporting functionality in the order management is largely limited +to the ability to locate purchase orders, sales orders, RFQ's, and +quotations. + \subsection{Shipping Module: Transferring Inventory between Warehouses} -One can transfer inventory between warehouses if necessary by using the -Shipping-\textgreater Transfer Inventory screen. + +One can transfer inventory between warehouses if necessary by using +the Shipping-\textgreater Transfer Inventory screen. + \section{HR} -The HR module is currently limited to tracking employees for and their start and -end dates. It has very little other functionality. One could build payroll -systems that could integrate with it however. + +The HR module is currently limited to tracking employees for and their +start and end dates. It has very little other functionality. One could +build payroll systems that could integrate with it however. + \section{POS} -The Point of Sale screen is still fairly rudimentary, and it is one of the least -mature aspects of Ledger-SMB. It is suitable for small retail environments at -the moment but not much else. +The Point of Sale screen is still fairly rudimentary, and it is one +of the least mature aspects of Ledger-SMB. It is suitable for small +retail environments at the moment but not much else. + \subsection{Sales Screen} -The sales screen looks very much like a normal invoice entry screen with a few -differences. + +The sales screen looks very much like a normal invoice entry screen +with a few differences. \begin{itemize} -\item The discount text field is not available, nor is the unit field.. -\item The next part number is automatically focused when the data loads for -rapid data entry. -\item Hot keys for the buttons are Alt-U for update, Alt-P for print, Alt-O for -post, and Alt-R for print and post. -\item Part Groups appear at the bottom of the screen. +\item The discount text field is not available, nor is the unit field.. +\item The next part number is automatically focused when the data loads +for rapid data entry. +\item Hot keys for the buttons are Alt-U for update, Alt-P for print, Alt-O +for post, and Alt-R for print and post. +\item Part Groups appear at the bottom of the screen. \end{itemize} \subsection{Possibilities for Data Entry} + \begin{itemize} -\item Barcode scanners can be used to scan items in as they are being rung in. -\item One could use touch screens, though this would ideally require some custom -stylesheets to make it efficient. +\item Barcode scanners can be used to scan items in as they are being rung +in. +\item One could use touch screens, though this would ideally require some +custom stylesheets to make it efficient. \end{itemize} \subsection{Hardware Support} -As Ledger-SMB is a web-based application, the web browser usually does not allow -the page to write to arbitrary files. Therefore hardware support for pole -displays, etc. is not readily possible from the application itself. In some -cases, there are add-on packages (such as SL-POS) which offer some additional -hardware options via simple additional networking programs. + +As Ledger-SMB is a web-based application, the web browser usually +does not allow the page to write to arbitrary files. Therefore hardware +support for pole displays, etc. is not readily possible from the application +itself. In some cases, there are add-on packages (such as SL-POS) +which offer some additional hardware options via simple additional +networking programs. Notes for specific types of hardware are as follows: \begin{description} -\item[Touch screens:] The default stylesheet is not really usable from a -touchscreen as the items are often too small. One would need to modify the -stylesheets to ensure that the relevant items would be reasonable. Setting down -the resolution would also help. -\item[Receipt Printers:] ESC/POS printers generally work in text mode. Control -sequences can be embedded in the template as necessary. -\item[Pole Displays:] Generally are unsupported in Ledger-SMB without add-on -patches and special network clients. -\item[Cash Drawers:] These should be attached to the printer. The control codes -can then be embedded in the invoices so that the drawer opens whenever an -invoice is printed. -\item[Barcode Scanners:] Most customers use decoded barcode scanners through a -keyboard wedge interface. This allows them to scan items as if they were typing -them on the keyboard. +\item [{Touch}] screens: The default stylesheet is not really usable from +a touchscreen as the items are often too small. One would need to +modify the stylesheets to ensure that the relevant items would be +reasonable. Setting down the resolution would also help. +\item [{Receipt}] Printers: ESC/POS printers generally work in text mode. +Control sequences can be embedded in the template as necessary. +\item [{Pole}] Displays: Generally are unsupported in Ledger-SMB without +add-on patches and special network clients. +\item [{Cash}] Drawers: These should be attached to the printer. The control +codes can then be embedded in the invoices so that the drawer opens +whenever an invoice is printed. +\item [{Barcode}] Scanners: Most customers use decoded barcode scanners +through a keyboard wedge interface. This allows them to scan items +as if they were typing them on the keyboard. \end{description} \subsection{Reports} + + \subsubsection{Open Invoices} -The POS-\textgreater Open screen allows one to find any POS receipts that are -not entirely paid off. + +The POS-\textgreater Open screen allows one to find any POS receipts +that are not entirely paid off. + \subsubsection{Receipts} -The POS-\textgreater Receipts screen allows one to bring up a basic record of -the POS terminals. It is not sufficient for closing the till, however, though -it may help for reconciliation. -The till column is the last component or octet of the terminal's IP address. -Therefore it is a good idea to try to avoid having IP addresses where the last -octet is the same. +The POS-\textgreater Receipts screen allows one to bring up a basic +record of the POS terminals. It is not sufficient for closing the +till, however, though it may help for reconciliation. + +The till column is the last component or octet of the terminal's IP +address. Therefore it is a good idea to try to avoid having IP addresses +where the last octet is the same. All entries are grouped by date and source in this report. + \section{General Ledger} + + \subsection{GL Basics} -The General Ledger is the heart of Ledger-SMB. Indeed, Ledger-SMB is designed -to be as close as possible to a software equivalent of a paper-based accounting -program (but with no difference between the General Ledger and General Journal). +The General Ledger is the heart of Ledger-SMB. Indeed, Ledger-SMB +is designed to be as close as possible to a software equivalent of +a paper-based accounting program (but with no difference between the +General Ledger and General Journal). + \subsubsection{Paper-based accounting systems and the GL} -In order to understand the principle of the General Ledger, one must have a -basic understanding of the general process of bookkeeping using double-entry -paper-based accounting systems. +In order to understand the principle of the General Ledger, one must +have a basic understanding of the general process of bookkeeping using +double-entry paper-based accounting systems. + +Normally when a transaction would be recorded, it would first be recorded +in the \char`\"{}General Journal\char`\"{} which would contain detailed +information about the transaction, notes, etc. Then the entries from +the General Journal would be transcribed to the General Ledger, where +one could keep closer tabs on what was going on in each account. -Normally when a transaction would be recorded, it would first be recorded in the -"General Journal" which would contain detailed information about the -transaction, notes, etc. Then the entries from the General Journal would be -transcribed to the General Ledger, where one could keep closer tabs on what was -going on in each account. +In the general journal, all transactions are listed chronologically +with whatever commentary is deemed necessary, while in the general +ledger each account has its own page and transactions are recorded +in a simple and terse manner. The General Journal is the first place +the transaction is recorded and the General Ledger is the last. -In the general journal, all transactions are listed chronologically with -whatever commentary is deemed necessary, while in -the general ledger each account has its own page and transactions are recorded -in a simple and terse manner. The General Journal is the first place the -transaction is recorded and the General Ledger is the last. +At the end of the accounting period, the GL transactions would be +summarized into a trial balance and this would be used for creating +financial statements and closing the books at the end of the year. -At the end of the accounting period, the GL transactions would be summarized -into a trial balance and this would be used for creating financial statements -and closing the books at the end of the year. \subsubsection{Double Entry Examples on Paper} -Let us say that John starts his business with an initial investment of \$10,000. +Let us say that John starts his business with an initial investment +of \$10,000. -This is recorded in the General Journal as follows (in this example, suppose it -is page 1): +This is recorded in the General Journal as follows (in this example, +suppose it is page 1): \begin{tabular}{|l|l|l|r|r|} +\hline +Date & +Accounts and Explanation & +Ref & +DEBIT & +CREDIT \tabularnewline +\hline +March 1 & +Checking Account & +1060 & +10000.00 & +\tabularnewline +& +John Doe Capital & +3011 & +& +10000.00\tabularnewline +& +John Doe began a business & +& +& +\tabularnewline +& +with an investment of & +& +& +\tabularnewline +& +\$10000 & +& +& +\tabularnewline \hline -Date & Accounts and Explanation & Ref & DEBIT & CREDIT \\ -\hline -March 1 & Checking Account & 1060 & 10000.00 & \\ - & John Doe Capital & 3011 & & 10000.00\\ - & John Doe began a business & & & \\ - & with an investment of & & & \\ - & \$10000 & & & \\ -\hline -\end{tabular}\medskip +\end{tabular}\medskip{} + + +This would then be transcribed into two pages of the General Ledger. +The first page might be the Checking Account page:\medskip{} -This would then be transcribed into two pages of the General Ledger. The first -page might be the Checking Account page:\medskip \begin{tabular}{|l|l|l|r|l|l|l|r|} +\hline +DATE & +EXPLANATION & +REF. & +DEBITS & +DATE & +EXPLANATION & +REF. & +CREDITS\tabularnewline +\hline +March 1 & +& +J1 & +10000.00 & +& +& +& +\tabularnewline \hline -DATE & EXPLANATION & REF. & DEBITS & DATE & EXPLANATION & REF. & CREDITS\\ -\hline -March 1 & & J1 & 10000.00 & & & & \\ -\hline -\end{tabular}\medskip +\end{tabular}\medskip{} + + +On the John Doe Capital page, we would add a similar entry:\medskip{} -On the John Doe Capital page, we would add a similar entry:\medskip \begin{tabular}{|l|l|l|r|l|l|l|r|} +\hline +DATE & +EXPLANATION & +REF. & +DEBITS & +DATE & +EXPLANATION & +REF. & +CREDITS\tabularnewline +\hline +& +& +& +& +March 1 & +& +J1 & +10000.00\tabularnewline \hline -DATE & EXPLANATION & REF. & DEBITS & DATE & EXPLANATION & REF. & CREDITS\\ -\hline - & & & & March 1 & & J1 & 10000.00\\ -\hline -\end{tabular}\medskip +\end{tabular}\medskip{} + + \subsubsection{The GL in Ledger-SMB} -The paper-based accounting procedure works well when one is stuck with paper -recording requirements but it has one serious deficiency--- all of this -transcribing creates an opportunity for errors. +The paper-based accounting procedure works well when one is stuck +with paper recording requirements but it has one serious deficiency--- +all of this transcribing creates an opportunity for errors. + +Relational databases relieve the need for such transcription as it +is possible to store everything physically in a way similar to the +way a General Journal is used in the paper-based systems and then +present the same information in ways which are more closely related +to the General Ledger book. -Relational databases relieve the need for such transcription as it is possible -to store everything physically in a way similar to the way a General Journal is -used in the paper-based systems and then present the same information in ways -which are more closely related to the General Ledger book. +This is the exact way that the General Ledger is used in Ledger-SMB. +The actual data is entered and stored as if it was a general journal, +and then the data can be presented in any number of different ways. -This is the exact way that the General Ledger is used in Ledger-SMB. The actual -data is entered and stored as if it was a general journal, and then the data can -be presented in any number of different ways. +All modules of Ledger-SMB that involve COA accounts store their data +in the General Ledger (it is a little more complex than this but this +is very close to the actual mechanism). -All modules of Ledger-SMB that involve COA accounts store their data in the -General Ledger (it is a little more complex than this but this is very close to -the actual mechanism). \subsection{Cash Transfer} -The simplest form of GL entry in Ledger-SMB is the Cash-\textgreater Transfer -screen. This screen shows two transaction lines, and fields for reference, -department, description, and notes. + +The simplest form of GL entry in Ledger-SMB is the Cash-\textgreater +Transfer screen. This screen shows two transaction lines, and fields +for reference, department, description, and notes. The field descriptions are as follows: \begin{description} -\item[Reference] refers to the source document for the transfer. One can use -transfer sheets, bank receipt numbers, etc for this field. -\item[Description] is optional but really should be filled in. It ought to be a -description of the transaction. -\item[Notes] provide supplemental information for the transaction. -\item[FX] indicates whether foreign exchange is a factor in this transaction. -\item[Debit] indicates money going {\bf into} the asset account. -\item[Credit] indicates money coming {\bf out} of the asset account. -\item[Source] is the source document for that portion of the transaction. -\item[Memo] lists additional information as necessary -\item[Project] allows you to assign this line to a project. +\item [{Reference}] refers to the source document for the transfer. One +can use transfer sheets, bank receipt numbers, etc for this field. +\item [{Description}] is optional but really should be filled in. It ought +to be a description of the transaction. +\item [{Notes}] provide supplemental information for the transaction. +\item [{FX}] indicates whether foreign exchange is a factor in this transaction. +\item [{Debit}] indicates money going \textbf{into} the asset account. +\item [{Credit}] indicates money coming \textbf{out} of the asset account. +\item [{Source}] is the source document for that portion of the transaction. +\item [{Memo}] lists additional information as necessary +\item [{Project}] allows you to assign this line to a project. \end{description} +The credit and debit options seem to be the opposite of what one would +think of concerning one's bank account. The reason is that credits +and debits are recorded so as to balance any money that may be invested +in or withdrawn from the business. A debit to an asset account will +be credited when money is withdrawn from the business, for example. -The credit and debit options seem to be the opposite of what one would think o -concerning one's bank account. The reason is that credits and debits are -recorded so as to balance any money that may be invested in or withdrawn from -the business. A debit to an asset account will be credited when money is -withdrawn from the business, for example. +Also note that in this screen, when an item is updated, it will reduce +the number of lines to those already filled in plus an extra line +for the new line in the data entry. -Also note that in this screen, when an item is updated, it will reduce the -number of lines to those already filled in plus an extra line for the new line -in the data entry. \subsection{GL Transactions} -The GL Transaction screen (General Ledger-\textgreater Add Transaction) is -identical to the Cash Transfer screen with the exception that it starts with -nine instead of two lines. Otherwise, they are identical. +The GL Transaction screen (General Ledger-\textgreater Add Transaction) +is identical to the Cash Transfer screen with the exception that it +starts with nine instead of two lines. Otherwise, they are identical. + +Again, one must be careful with debits and credits. Often it is easy +to get confused. It is generally worth while to go back to the principle +that one tracks them with regard to their impact on the equity accounts. +So expenses are credits because they debit the equity accounts, and +income is a debit because it credits the retained earning equity account. -Again, one must be careful with debits and credits. Often it is easy to get -confused. It is generally worth while to go back to the principle that one -tracks them with regard to their impact on the equity accounts. So expenses are -credits because they debit the equity accounts, and income is a debit because it -credits the retained earning equity account. \subsection{Payroll as a GL transaction} -Currently payroll must be done as a GL transaction. The attempts to create a -payroll system that would ship with SL have largely stalled. +Currently payroll must be done as a GL transaction. The attempts to +create a payroll system that would ship with SL have largely stalled. -Most customers running their businesses will have an idea of how to do this. +Most customers running their businesses will have an idea of how to +do this. +% \begin{figure}[hbtp] + + + \caption{Payroll as a GL Transaction (Purely fictitious numbers)} + \begin{tabular}{|l|r|r|} -\hline -Account & Debit & Credit \\ -5101 Wages and Salaries & 500 & \\ -2032 Accrued Wages & & 450 \\ -2033 Fed. Income Tax wthd & & 30 \\ -2034 State Inc. Tax. wthd & & 15 \\ -2035 Social Security wthd & & 3 \\ -2036 Medicare wthd & & 2 \\ -2032 Accrued Wages & 450 & \\ -1060 Checking Acct & & 450 \\ +\hline +Account & +Debit & +Credit \tabularnewline +5101 Wages and Salaries & +500 & +\tabularnewline +2032 Accrued Wages & +& +450 \tabularnewline +2033 Fed. Income Tax wthd & +& +30 \tabularnewline +2034 State Inc. Tax. wthd & +& +15 \tabularnewline +2035 Social Security wthd & +& +3 \tabularnewline +2036 Medicare wthd & +& +2 \tabularnewline +2032 Accrued Wages & +450 & +\tabularnewline +1060 Checking Acct & +& +450 \tabularnewline \hline \end{tabular} \end{figure} + \subsection{Reconciliation} -To reconcile an account (say, when one would get a checking account statement), -one would go to cash/reconciliation, and check off the items that have cleared. -One can then attempt to determine where any errors lie by comparing the total on -the statement with the total that SL generates. +To reconcile an account (say, when one would get a checking account +statement), one would go to cash/reconciliation, and check off the +items that have cleared. One can then attempt to determine where any +errors lie by comparing the total on the statement with the total +that SL generates. + +This can be done for other accounts too, such as petty cash.% +\footnote{Petty cash denotes a drawer of cash that is used to pay small expenses. +When an expense is paid, it is recorded on a slip of paper that is +stored for reconciliation purposes.% +} -This can be done for other accounts too, such as petty cash.\footnote{Petty cash -denotes a drawer of cash that is used to pay small expenses. When an expense is -paid, it is recorded on a slip of paper that is stored for reconciliation -purposes.} \subsection{Reports} -The most flexible report in Ledger-SMB is the GL report because it has access to -the entire set of financial transactions of a business. Every invoice posted, -payment made or received, etc. can be located here. +The most flexible report in Ledger-SMB is the GL report because it +has access to the entire set of financial transactions of a business. +Every invoice posted, payment made or received, etc. can be located +here. The search criteria include: \begin{description} -\item[Reference] is the invoice number, or other reference number associated -with the transaction. -\item[Source] is the field related to the source document number in a payment or -other transaction.\footnote{Source documents are things like receipts, canceled -checks, etc. that can be used to verify the existence and nature of a -transaction.} -\item[Memo] relates to the memo field on a payment -\item[Department] can be used to filter results by department. -\item[Account Type] can be used to filter results by type of account (Asset, -Liability, etc.) -\item[Description] can be used to filter out by GL description or by -customer/vendor name. +\item [{Reference}] is the invoice number, or other reference number associated +with the transaction. +\item [{Source}] is the field related to the source document number in +a payment or other transaction.% +\footnote{Source documents are things like receipts, canceled checks, etc. that +can be used to verify the existence and nature of a transaction.% +} +\item [{Memo}] relates to the memo field on a payment +\item [{Department}] can be used to filter results by department. +\item [{Account}] Type can be used to filter results by type of account +(Asset, Liability, etc.) +\item [{Description}] can be used to filter out by GL description or by +customer/vendor name. \end{description} +The actual format of the report looks more like what one would expect +in a paper accounting system's general journal than a general ledger +per se. A presentation of the data that is more like the paper general +ledger is found in the Chart of Accounts report. -The actual format of the report looks more like what one would expect in a paper -accounting system's general journal than a general ledger per se. A -presentation of the data that is more like the paper general ledger is found in -the Chart of Accounts report. \subsubsection{GL as access to almost everything else} -The GL reports can be used to do all manner of things. One can determine, for -example, which AP invoice or transaction was paid with a certain check number, -which invoice by a specific customer was paid by a specific check number. +The GL reports can be used to do all manner of things. One can determine, +for example, which AP invoice or transaction was paid with a certain +check number, which invoice by a specific customer was paid by a specific +check number. + \section{Recurring Transactions} + Any transaction or invoice may be repeated a number of times in regular -intervals. To schedule any GL, AR, or AP transaction or invoice, click the -schedule button. +intervals. To schedule any GL, AR, or AP transaction or invoice, click +the schedule button. -In general the reference number should be left blank as this will force -Ledger-SMB to create a new invoice or transaction number for each iteration. -The rest of the options are self-explanatory. Note that a blank number if -iterations will result in no recurrences of the transaction. +In general the reference number should be left blank as this will +force Ledger-SMB to create a new invoice or transaction number for +each iteration. The rest of the options are self-explanatory. Note +that a blank number if iterations will result in no recurrences of +the transaction. To process the recurring transactions, click on the Recurring Transactions -option on the main menu select the ones you want to process and click "Process -Transactions." +option on the main menu select the ones you want to process and click +\char`\"{}Process Transactions.\char`\"{} + \section{Financial Statements and Reports} -Financial statements and reports are a very important part of any accounting -system. Accountants and businesspeople rely on these reports to determine the -financial soundness of the business and its prospects for the next accounting -period. + +Financial statements and reports are a very important part of any +accounting system. Accountants and businesspeople rely on these reports +to determine the financial soundness of the business and its prospects +for the next accounting period. + \subsection{Cash v. Accrual Basis} -Financial statements, such as the Income Statement and Balance Sheet can be -prepared either on a cash or accrual basis. In cash-basis accounting, the -income is deemed earned when the customer pays it, and the expenses are deemed -incurred when the business pays them. - -There are a number of issues with cash-basis accounting from a business point of -view. The most extreme is that one can misrepresent the wellbeing of a business -by paying a large expense after a deadline. Thus cash-basis accounting does not -allow one to accurately pair the income with the related expense as these are -recorded at different times. If one cannot accurately pair the income with the -related expense, then financial statements cannot be guaranteed to tell one much -of anything about the well-being of the business. - -In accrual basis accounting, income is considered earned when the invoice is -posted, -and expenses are considered incurred at the time when the goods or services are -delivered to the business. This way, one can pair the income made from the sale -of a product with the expense incurred in bringing that product to sale. This -pairing allows for greater confidence in business reporting. + +Financial statements, such as the Income Statement and Balance Sheet +can be prepared either on a cash or accrual basis. In cash-basis accounting, +the income is deemed earned when the customer pays it, and the expenses +are deemed incurred when the business pays them. + +There are a number of issues with cash-basis accounting from a business +point of view. The most extreme is that one can misrepresent the wellbeing +of a business by paying a large expense after a deadline. Thus cash-basis +accounting does not allow one to accurately pair the income with the +related expense as these are recorded at different times. If one cannot +accurately pair the income with the related expense, then financial +statements cannot be guaranteed to tell one much of anything about +the well-being of the business. + +In accrual basis accounting, income is considered earned when the +invoice is posted, and expenses are considered incurred at the time +when the goods or services are delivered to the business. This way, +one can pair the income made from the sale of a product with the expense +incurred in bringing that product to sale. This pairing allows for +greater confidence in business reporting. + \subsection{Viewing the Chart of Accounts and Transactions} -The Reports--\textgreater Chart of Accounts will provide the chart of accounts -along with current totals in each account. -If you click on an account number, you will get a screen that allows you to -filter out transactions in that account by various criteria. One can also -include AR/AP, and Subtotal in the report. +The Reports--\textgreater Chart of Accounts will provide the chart +of accounts along with current totals in each account. + +If you click on an account number, you will get a screen that allows +you to filter out transactions in that account by various criteria. +One can also include AR/AP, and Subtotal in the report. The report format is similar to that of a paper-based general ledger, + \subsection{Trial Balance} + + \subsubsection{The Paper-based function of a Trial Balance} -In paper-based accounting systems, the accountant at the end of the year would -total up the debits and credits in every account and transfer them onto another -sheet called the trial balance. The accountant would check to determine that -the total debits and credits were equal and would then transfer this information -onto the financial statements. It was called a trial balance because it was the -main step at which the error-detection capabilities of double-entry accounting -systems were used. + +In paper-based accounting systems, the accountant at the end of the +year would total up the debits and credits in every account and transfer +them onto another sheet called the trial balance. The accountant would +check to determine that the total debits and credits were equal and +would then transfer this information onto the financial statements. +It was called a trial balance because it was the main step at which +the error-detection capabilities of double-entry accounting systems +were used. + \subsubsection{Running the Trial Balance Report} -This report is located under Reports --\textgreater Trial Balance. One can -filter out items by date, accounting period, or department. One can run the -report by accounts or using GIFI classifications to group accounts together. -From this report, you can click on the account number and see all transactions -on the trial balance as well as whether or not they have been reconciled. +This report is located under Reports --\textgreater Trial Balance. +One can filter out items by date, accounting period, or department. +One can run the report by accounts or using GIFI classifications to +group accounts together. + +From this report, you can click on the account number and see all +transactions on the trial balance as well as whether or not they have +been reconciled. + \subsubsection{What if the Trial Balance doesn't Balance?} -If the trial balance does not balance, get technical support immediately. This -usually means that transactions were not entered properly. Some may have been -out of balance, or some may have gone into non-existent accounts (believe it or -not, Ledger-SMB does not check this latter issue). + +If the trial balance does not balance, get technical support immediately. +This usually means that transactions were not entered properly. Some +may have been out of balance, or some may have gone into non-existent +accounts (believe it or not, Ledger-SMB does not check this latter +issue). + \subsubsection{Trial Balance as a Summary of Account Activity} -The trial balance offers a glance at the total activity in every account. It -can provide a useful look at financial activity at a glance for the entire -business. + +The trial balance offers a glance at the total activity in every account. +It can provide a useful look at financial activity at a glance for +the entire business. + \subsubsection{Trial Balance as a Budget Planning Tool} -By filtering out departments, one can determine what a department earned and -spent during a given financial interval. This can be used in preparing budgets -for the next accounting period. + +By filtering out departments, one can determine what a department +earned and spent during a given financial interval. This can be used +in preparing budgets for the next accounting period. + \subsection{Income Statement} -The Income Statement is another tool that can be used to assist with budgetary -planning as well as provide information on the financial health of a business. -The report is run from Reports--\textgreater Income Statement. The report -preparation screen shows the following fields: +The Income Statement is another tool that can be used to assist with +budgetary planning as well as provide information on the financial +health of a business. + +The report is run from Reports--\textgreater Income Statement. The +report preparation screen shows the following fields: \begin{description} -\item[Department] allows you to run reports for individual departments. This is -useful for budgetary purposes. -\item[Project] allows you to run reports on individual projects. This can show -how profitable a given project was during a given time period. -\item[From and To] allow you to select arbitrary from and to dates. -\item[Period] allows you to specify a standard accounting period. -\item[Compare to fields] allow you to run a second report for comparison -purposes for a separate range of dates or accounting period. -\item[Decimalplaces] allows you to display numbers to a given precision. -\item[Method] allows you to select between accrual and cash basis reports. -\item[Include in Report] provides various options for reporting. -\item[Accounts] allows you to run GIFI reports instead of the standard ones. +\item [{Department}] allows you to run reports for individual departments. +This is useful for budgetary purposes. +\item [{Project}] allows you to run reports on individual projects. This +can show how profitable a given project was during a given time period. +\item [{From}] and To allow you to select arbitrary from and to dates. +\item [{Period}] allows you to specify a standard accounting period. +\item [{Compare}] to fields allow you to run a second report for comparison +purposes for a separate range of dates or accounting period. +\item [{Decimalplaces}] allows you to display numbers to a given precision. +\item [{Method}] allows you to select between accrual and cash basis reports. +\item [{Include}] in Report provides various options for reporting. +\item [{Accounts}] allows you to run GIFI reports instead of the standard +ones. \end{description} +The report shows all income and expense accounts with activity during +the period when the report is run, the balances accrued during the +period, as well as the total income and expense at the bottom of each +section. The total expense is subtracted from the total income to +provide the net income during the period. If there is a loss, it appears +in parentheses. -The report shows all income and expense accounts with activity during the period -when the report is run, the balances accrued during the period, as well as the -total income and expense at the bottom of each section. The total expense is -subtracted from the total income to provide the net income during the period. -If there is a loss, it appears in parentheses. \subsubsection{Uses of an Income Statement} -The income statement provides a basic snapshot of the overall ability of the -business to make money. It is one of the basic accounting statements and is -required, for example, on many SEC forms for publicly traded firms. -Additionally, businessmen use the income statement to look at overall trends in -the ability of the business to make money. One can compare a given month, -quarter, or year with a year prior to look for trends so that one can make -adjustments in order to maximize profit. +The income statement provides a basic snapshot of the overall ability +of the business to make money. It is one of the basic accounting statements +and is required, for example, on many SEC forms for publicly traded +firms. + +Additionally, businessmen use the income statement to look at overall +trends in the ability of the business to make money. One can compare +a given month, quarter, or year with a year prior to look for trends +so that one can make adjustments in order to maximize profit. Finally, these reports can be used to provide a look at each department's -performance and their ability to work within their budget. One can compare a -department or project's performance to a year prior and look for patterns that -can indicate problems or opportunities that need to be addressed. +performance and their ability to work within their budget. One can +compare a department or project's performance to a year prior and +look for patterns that can indicate problems or opportunities that +need to be addressed. + \subsection{Balance Sheet} -The balance sheet is the second major accounting statement supported by -Ledger-SMB. The balance sheet provides a snapshot of the current financial -health of the business by comparing assets, liabilities, and equity. -In essence the balance sheet is a statement of the current state of owner -equity. Traditionally, it does not track changes in owner equity in the same -way the Statement of Owner Equity does. +The balance sheet is the second major accounting statement supported +by Ledger-SMB. The balance sheet provides a snapshot of the current +financial health of the business by comparing assets, liabilities, +and equity. -The Balance Sheet report preparation screen is much simpler than the Income -Statement screen. Balance sheets don't apply to projects, but they do apply to -departments. Also, unlike an income statement, a balance sheet is fixed for a -specific date in time. Therefore one does not need to select a period. +In essence the balance sheet is a statement of the current state of +owner equity. Traditionally, it does not track changes in owner equity +in the same way the Statement of Owner Equity does. + +The Balance Sheet report preparation screen is much simpler than the +Income Statement screen. Balance sheets don't apply to projects, but +they do apply to departments. Also, unlike an income statement, a +balance sheet is fixed for a specific date in time. Therefore one +does not need to select a period. The fields in creating a balance sheet are: \begin{description} -\item[Department] allows you to run separate balance sheets for each department. -\item[As at] specifies the date. If blank this will be the current date. -\item[Compare to] specifies the date to compare the balance sheet to. -\item[Decimalplaces] specifies the number of decimal places to use. -\item[Method] selects between cash and accrual basis. -\item[Include in report] allows you to select supplemental information on the -report. -\item[Accounts] allows you to select between standard and GIFI reports. +\item [{Department}] allows you to run separate balance sheets for each +department. +\item [{As}] at specifies the date. If blank this will be the current date. +\item [{Compare}] to specifies the date to compare the balance sheet to. +\item [{Decimalplaces}] specifies the number of decimal places to use. +\item [{Method}] selects between cash and accrual basis. +\item [{Include}] in report allows you to select supplemental information +on the report. +\item [{Accounts}] allows you to select between standard and GIFI reports. \end{description} +The balance sheet lists all asset, liability, and equity accounts +with a balance. Each category has a total listed, and the total of +the equity and liability accounts is also listed. -The balance sheet lists all asset, liability, and equity accounts with a -balance. Each category has a total listed, and the total of the equity and -liability accounts is also listed. +The total assets should be equal to the sum of the totals of the liability +and equity accounts. -The total assets should be equal to the sum of the totals of the liability and -equity accounts. \subsection{What if the Balance Sheet doesn't balance?} -Get technical support immediately, This may indicate that out of balance +Get technical support immediately, This may indicate that out of balance transactions were entered or that transactions did not post properly. + \subsection{No Statement of Owner Equity?} -The Statement of Owner Equity is the one accounting statement that Ledger-SMB -does not support. However, it can be simulated by running a balance sheet at -the end of the time frame in question and comparing it to the beginning. One -can check this against an income statement for the period in question to verify -its accuracy. The statement of owner equity is not as commonly used now as it -once was. +The Statement of Owner Equity is the one accounting statement that +Ledger-SMB does not support. However, it can be simulated by running +a balance sheet at the end of the time frame in question and comparing +it to the beginning. One can check this against an income statement +for the period in question to verify its accuracy. The statement of +owner equity is not as commonly used now as it once was. + \section{The Template System} -Ledger-SMB allows most documents to be generated according to a template system. -This allows financial statements, invoices, orders, and the like to be -customized to meet the needs of most businesses. Company logos can be inserted, -the format can be radically altered, one can print letters to be included with -checks to vendors instead of the checks themselves, and the like. In the end, -there is very little that cannot be accomplished regarding modification of these -documents with the template system. -One can define different templates for different languages, so that a customer -in Spain gets a different invoice than a customer in Canada. +Ledger-SMB allows most documents to be generated according to a template +system. This allows financial statements, invoices, orders, and the +like to be customized to meet the needs of most businesses. Company +logos can be inserted, the format can be radically altered, one can +print letters to be included with checks to vendors instead of the +checks themselves, and the like. In the end, there is very little +that cannot be accomplished regarding modification of these documents +with the template system. + +One can define different templates for different languages, so that +a customer in Spain gets a different invoice than a customer in Canada. + \subsection{Text Templates} -The only template that uses a text-only format is the POS receipt. This example -provides the simplest way to understand the template system. + +The only template that uses a text-only format is the POS receipt. +This example provides the simplest way to understand the template +system. The first two lines are:\\ -\textless\%company align=center width=40\%\textgreater\\ -\textless\%address align=center width=40\%\textgreater\\ + \textless\%company align=center width=40\%\textgreater\\ + \textless\%address align=center width=40\%\textgreater\\ + -The first line tells Ledger-SMB to print the company name as passed to it via a -variable, centered, with a page width of 40 characters. The second line does -the same thing with the address. +The first line tells Ledger-SMB to print the company name as passed +to it via a variable, centered, with a page width of 40 characters. +The second line does the same thing with the address. -These variables are usually passed to the invoice using form fields (hidden or -otherwise) in the submitting web page. The printing script, however, can -disable some of these fields or add others via database lookups and the like. +These variables are usually passed to the invoice using form fields +(hidden or otherwise) in the submitting web page. The printing script, +however, can disable some of these fields or add others via database +lookups and the like. + +In all types of templates, variable substitution occurs between \textless\% +and \%\textgreater. One can optionally specify an alignment or a +width but these are really only useful in text templates. -In all types of templates, variable substitution occurs between \textless\% and -\%\textgreater. One can optionally specify an alignment or a width but these -are really only useful in text templates. \subsection{HTML Templates} + The following templates exist in HTML format: \begin{itemize} -\item Income Statement -\item Balance Sheet -\item Invoice (AR) -\item AR Transaction -\item AP Transaction -\item Packing List -\item Pick List -\item Sales Order -\item Work Order -\item Purchase Order -\item Bin List -\item Statement -\item Quotation -\item RFQ -\item Time Card +\item Income Statement +\item Balance Sheet +\item Invoice (AR) +\item AR Transaction +\item AP Transaction +\item Packing List +\item Pick List +\item Sales Order +\item Work Order +\item Purchase Order +\item Bin List +\item Statement +\item Quotation +\item RFQ +\item Time Card \end{itemize} +These templates can be edited by an HTML editor. However, it is generally +recommended that one back up templates first. The reason is that some +HTML editors will fully re-parse the HTML and save it back without +what they see as invalid tags. Most editors, however, will save the +variable substitution tags because similar tags are also used by Microsoft's +active server pages. -These templates can be edited by an HTML editor. However, it is generally -recommended that one back up templates first. The reason is that some HTML -editors will fully re-parse the HTML and save it back without what they see as -invalid tags. Most editors, however, will save the variable substitution tags -because similar tags are also used by Microsoft's active server pages. +Finally, some editors are known to mangle formatting, so many problems +can be avoided by ensuring that one has a backup of the templates, +especially if they have already been customized. -Finally, some editors are known to mangle formatting, so many problems can be -avoided by ensuring that one has a backup of the templates, especially if they -have already been customized. -\subsection{\LaTeX\ Templates} -The following templates, by default, are available in \LaTeX\ : +\subsection{\LaTeX{}\ Templates} + +The following templates, by default, are available in \LaTeX{}\ : \begin{itemize} -\item Invoice -\item AR Transaction -\item AP Transaction -\item Packing List -\item Pick List -\item Sales Order -\item Work Order -\item Purchase Order -\item Bin List -\item Statement -\item Check -\item Receipt -\item Quotation -\item RFQ -\item Time Card +\item Invoice +\item AR Transaction +\item AP Transaction +\item Packing List +\item Pick List +\item Sales Order +\item Work Order +\item Purchase Order +\item Bin List +\item Statement +\item Check +\item Receipt +\item Quotation +\item RFQ +\item Time Card \end{itemize} +\LaTeX{}\ templates allow one to generate PDF and postscript documents +and print directly to a postscript-enabled printer or print software +(like CUPS). + +\LaTeX{}\ templates can be edited using a standard text editor (like +vim or emacs), or using a synchronous \LaTeX{}\ implementation such +as \LyX{}. + + +\subsubsection{What is \LaTeX{}\ ?} + +\LaTeX{}\ (pronounced LAY-tech) is an extension on the \TeX{}\ typesetting +system. It largely consists of a set of macros that allow one to focus +on the structure of the document while letting the \TeX{}\ engine +do the heavy lifting in terms of determining the optimal formatting +for the page. \LaTeX{}\ is used in a large number of academic journals +(including those of the American Mathematics Association). It is available +at \url{http://www.tug.org}. + +Like HTML, \LaTeX{}\ uses plain text documents to store the formatting +information and then when the document is rendered, attempts to fit +it onto a page. \LaTeX{}\ +supports the concept of stylesheets, allowing one to separate content +from format, and this feature is used in many higher-end applications, +like journal publication. + +Unlike HTML, \LaTeX{}\ is a complete though simple programming language +that allows one to redefine internals of the system for formatting +purposes. + +This document is written in \LaTeX{}. + + +\subsubsection{Using \LyX{} to Edit \LaTeX{}\ Templates} + +\LyX{} is a synchronous \LaTeX{}\ editor that runs on Windows, UNIX/Linux, +and Mac OS X. It requires an installed \LaTeX{}-2e implementation +and can be obtained at \url{http://www.lyx.org}. Like the most common +\LaTeX{}\ implementations, it is open source. + +In \LaTeX{}, the \% sign is used to begin a comment. Therefore in +order to edit the documents effectively, you must convert the \% signs +into another character combination, such as @@@. This can be done +with a sed script such as:\\ + sed -e \char`\"{}s$\vert$\%$\vert$@@@$\vert$ig\char`\"{} template.tex +\textgreater\ template-edit.tex \\ + Then when you are done:\\ + sed -e \char`\"{}$\vert$@@@$\vert$\%$\vert$ig\char`\"{} template-edit.tex +\textgreater\ template.tex + +One can edit the template-edit.tex without worrying about \LyX{} disregarding +lines when it encounters a \%. -\LaTeX\ templates allow one to generate PDF and postscript documents and print -directly to a postscript-enabled printer or print software (like CUPS). - -\LaTeX\ templates can be edited using a standard text editor (like vim or emacs), -or using a synchronous \LaTeX\ implementation such as LyX. - -\subsubsection{What is \LaTeX\ ?} -\LaTeX\ (pronounced LAY-tech) is an extension on the \TeX\ typesetting system. It -largely consists of a set of macros that allow one to focus on the structure of -the document while letting the \TeX\ engine do the heavy lifting in terms of -determining the optimal formatting for the page. \LaTeX\ is used in a large -number of academic journals (including those of the American Mathematics -Association). It is available at \url{http://www.tug.org}. - -Like HTML, \LaTeX\ uses plain text documents to store the formatting information -and then when the document is rendered, attempts to fit it onto a page. \LaTeX\ -supports the concept of stylesheets, allowing one to separate content from -format, and this feature is used in many higher-end applications, like journal -publication. - -Unlike HTML, \LaTeX\ is a complete though simple programming language that allows -one to redefine internals of the system for formatting purposes. - -This document is written in \LaTeX. - -\subsubsection{Using LyX to Edit \LaTeX\ Templates} -LyX is a synchronous \LaTeX\ editor that runs on Windows, UNIX/Linux, and -Mac OS X. It requires an installed \LaTeX-2e implementation and can be obtained -at \url{http://www.lyx.org}. Like the most common \LaTeX\ implementations, it is -open source. - -In \LaTeX, the \% sign is used to begin a comment. Therefore in order to edit -the documents effectively, you must convert the \% signs into another character -combination, such as @@@. This can be done with a sed script such as:\\ -sed -e "s$\vert$\%$\vert$@@@$\vert$ig" template.tex \textgreater\ -template-edit.tex \\ -Then when you are done:\\ -sed -e "$\vert$@@@$\vert$\%$\vert$ig" template-edit.tex \textgreater\ -template.tex - -One can edit the template-edit.tex without worrying about LyX disregarding lines -when it encounters a \%. \subsection{Customizing Logos} -\LaTeX\ requires different formats of logos depending on whether the document is -going to be generated as a PDF or as postscript. Postscript requires an -embedded postscript graphic, while PDF requires any type of graphic other than -embedded postscript. Usually one uses a PNG's for PDF's, though GIF's could be -used as well. The logo for a \LaTeX\ document resides in the users directory. -HTML documents can have logos in many different formats. PNG's are generally -preferred for printing reasons. The image can be stored anywhere and merely -referenced in the HTML. +\LaTeX{}\ requires different formats of logos depending on whether +the document is going to be generated as a PDF or as postscript. Postscript +requires an embedded postscript graphic, while PDF requires any type +of graphic other than embedded postscript. Usually one uses a PNG's +for PDF's, though GIF's could be used as well. The logo for a \LaTeX{}\ document +resides in the users directory. + +HTML documents can have logos in many different formats. PNG's are +generally preferred for printing reasons. The image can be stored +anywhere and merely referenced in the HTML. + +Note: Always test the an invoice with an image on it to ensure that +the rest of the page format is not thrown off by it. -Note: Always test the an invoice with an image on it to ensure that the rest of -the page format is not thrown off by it. \subsection{How are They Stored in the Filesystem?} -The template directory ("templates" in the root Ledger-SMB install directory) -contains all the root templates used by Ledger-SMB. These follow a naming -convention of COAType-templatename.ext where COAType is the type of dataset that -was created when the user was created, templatename is the name of the template, -and ext is either txt, html, or tex (for text, html, and \LaTeX\ respectively). + +The template directory (\char`\"{}templates\char`\"{} in the root +Ledger-SMB install directory) contains all the root templates used +by Ledger-SMB. These follow a naming convention of COAType-templatename.ext +where COAType is the type of dataset that was created when the user +was created, templatename is the name of the template, and ext is +either txt, html, or tex (for text, html, and \LaTeX{}\ respectively). Inside this directory are one or more subdirectories where the relevant -templates have been copied as default language templates for the user. Many -users can use the same user directory (which bears the name of the Ledger-SMB -username). Within this directory are more subdirectories for translated -templates, one for each language created. +templates have been copied as default language templates for the user. +Many users can use the same user directory (which bears the name of +the Ledger-SMB username). Within this directory are more subdirectories +for translated templates, one for each language created. + \subsection{Upgrade Issues} -When Ledger-SMB is upgraded, the templates are not replaced. This is designed -to prevent the upgrade script from overwriting changes made during the course of -customizing the templates. -Occasionally, however, the data model changes in a way which can cause the -templates to stop printing certain information. When information that was -showing up before an upgrade stops showing up, one can either upgrade the -templates by copying the source template over the existing one, or one can edit -the template to make the change. +When Ledger-SMB is upgraded, the templates are not replaced. This +is designed to prevent the upgrade script from overwriting changes +made during the course of customizing the templates. + +Occasionally, however, the data model changes in a way which can cause +the templates to stop printing certain information. When information +that was showing up before an upgrade stops showing up, one can either +upgrade the templates by copying the source template over the existing +one, or one can edit the template to make the change. + +\clearpage + -\clearpage \part{Technical Overview} + + \section{Basic Architecture} -Ledger-SMB is a web-based Perl program that interfaces with PostgreSQL using the -relevant Perl modules. The code is well partitioned, and the main operation -modules are written in an object oriented way. +Ledger-SMB is a web-based Perl program that interfaces with PostgreSQL +using the relevant Perl modules. The code is well partitioned, and +the main operation modules are written in an object oriented way. + \subsection{The Software Stack} +% \begin{figure}[hbtp] -\label{fig-sl-stack} -\input{sl-stack.latex} + \label{fig-sl-stack} \input{sl-stack.tex} + + \caption{The Ledger-SMB software stack in a Typical Implementation} \end{figure} -Ledger-SMB runs in a Perl interpreter. I do not currently know if it is -possible to run it with Perl2C or other language converters to run in other -environments. However, except for high-capacity environments, Perl is a good -language choice for this sort of program. - -Ledger-SMB used to support DB2 and Oracle as well as PostgreSQL. However, -currently some of the functionality is implemented using PostgreSQL user-defined -functions. These would need to be ported to other database managers in order to -make the software work on these. It should not be too hard, but the fact that -it has not been done yet may mean that there is no real demand for running the -software under other RDBMS's. - -One can substitute other web servers for Apache. Normally Ledger-SMB is run as -a CGI program but it may be possible to run it in the web server process (note -that this may not be entirely thread-safe). - -The operating system can be any that supports a web server and Perl (since -PostgreSQL need not run on the same system). However, there are a few issues -running Ledger-SMB on Windows (most notably in trying to get Postscript -documents to print properly). - -On the client side, any web-browser will work. Currently, the layout is -different for Lynx (which doesn't support frames), and the layout is not really -useful under eLinks (the replacement for Lynx which does support frames). Some -functionality requires Javascript to work properly, though the application is -usable without these features. + +Ledger-SMB runs in a Perl interpreter. I do not currently know if +it is possible to run it with Perl2C or other language converters +to run in other environments. However, except for high-capacity environments, +Perl is a good language choice for this sort of program. + +Ledger-SMB used to support DB2 and Oracle as well as PostgreSQL. However, +currently some of the functionality is implemented using PostgreSQL +user-defined functions. These would need to be ported to other database +managers in order to make the software work on these. It should not +be too hard, but the fact that it has not been done yet may mean that +there is no real demand for running the software under other RDBMS's. + +One can substitute other web servers for Apache. Normally Ledger-SMB +is run as a CGI program but it may be possible to run it in the web +server process (note that this may not be entirely thread-safe). + +The operating system can be any that supports a web server and Perl +(since PostgreSQL need not run on the same system). However, there +are a few issues running Ledger-SMB on Windows (most notably in trying +to get Postscript documents to print properly). + +On the client side, any web-browser will work. Currently, the layout +is different for Lynx (which doesn't support frames), and the layout +is not really useful under eLinks (the replacement for Lynx which +does support frames). Some functionality requires Javascript to work +properly, though the application is usable without these features. + \subsection{Capacity Planning} -Some companies may ask how scalable Ledger-SMB is. In general, it is assumed -that few companies are going to have a need for a high-concurrency accounting -system. However, with all the features available in Ledger-SMB, the staff that -may have access to some of the application may be high enough to make the -question worthwhile. -This question also becomes more important when companies might look at -integrating Ledger-SMB with a CRM solution, online store, or other environment. -This section looks at a number of the known issues and their solutions. +Some companies may ask how scalable Ledger-SMB is. In general, it +is assumed that few companies are going to have a need for a high-concurrency +accounting system. However, with all the features available in Ledger-SMB, +the staff that may have access to some of the application may be senior +enough to make the question worthwhile. + +This question also becomes more important when companies might look +at integrating Ledger-SMB with a CRM solution, online store, or other +environment. This section looks at a number of the known issues and +their solutions. + \subsubsection{Scalability Strategies} -As Ledger-SMB is a fairly standard web-based application. However, sometimes -during upgrades, the database schema changes. In these cases, it becomes -impossible to use different versions of the software against the same database -version safely. Ledger-SMB checks the version of the database and if the -version is higher than the version of the software that is running, will refuse -to run. - -Therefore although one strategy might be to run several front-end web servers -with Ledger-SMB, in reality this can be a bit of a problem. One solution is to -take half of the front-end servers off-line while doing the initial upgrade, and -then take the other offline to upgrade when these are brought back online. - -The database manager is less scalable in the sense that one cannot just add more -database servers and expect to carry on as normal. However, aside from the -known issues listed below, there are few performance issues with it. If -complex reports are necessary, these can be moved to a replica database -(perhaps using Slony-I). - -If this solution is insufficient for database scalability, one might be able to -move staff who do not need real-time access to new entries onto a -PG-Pool/Slony-I cluster where new transactions are entered on the master and -other data is looked up on the replica. In certain circumstances, one can also -offload a number of other queries from the master database in order to minimize -the load. Ledger-SMB has very few issues in the scalability of the application. + +As Ledger-SMB is a fairly standard web-based application. However, +sometimes during upgrades, the database schema changes. In these cases, +it becomes impossible to use different versions of the software against +the same database version safely. Ledger-SMB checks the version of +the database and if the version is higher than the version of the +software that is running, will refuse to run. + +Therefore although one strategy might be to run several front-end +web servers with Ledger-SMB, in reality this can be a bit of a problem. +One solution is to take half of the front-end servers off-line while +doing the initial upgrade, and then take the other offline to upgrade +when these are brought back online. + +The database manager is less scalable in the sense that one cannot +just add more database servers and expect to carry on as normal. However, +aside from the known issues listed below, there are few performance +issues with it. If complex reports are necessary, these can be moved +to a replica database (perhaps using Slony-I). + +If this solution is insufficient for database scalability, one might +be able to move staff who do not need real-time access to new entries +onto a PG-Pool/Slony-I cluster where new transactions are entered +on the master and other data is looked up on the replica. In certain +circumstances, one can also offload a number of other queries from +the master database in order to minimize the load. Ledger-SMB has +very few issues in the scalability of the application. + \subsubsection{Database Maintenance} -PostgreSQL uses a technique called Multi-version Concurrency Control (MVCC) to -provide a snapshot of the database at the beginning of a statement or -transaction (depending on the transaction isolation level). When a row is -updated, PostgreSQL leaves the old row in the database, and inserts a new -version of that row into the table. Over time, unless those old rows are -removed, performance can degrade as PostgreSQL has to search through all the old -versions of the row in order to determine which one ought to be the current one. - -Due to the way the SQL statements are executed in Ledger-SMB, most inserts will -also create a dead row. - -A second problem occurs in that each transaction is given a transaction id. -These id's are numbered using 32-bit integers. If the transaction id wraps -around (prior to 8.1), data from transactions that appear (due to the -wraparound) to be in the -future suddenly becomes inaccessible. This problem was corrected in PostgreSQL -8.1, where the database will refuse to accept new transactions if the -transaction ID gets too close to a wraparound. So while the problem is not as -serious in 8.1, the application merely becomes inaccessible rather than -displaying apparent data loss. Wraparound would occur after -about a billion transactions between all databases running on that instance of -PostgreSQL. - -Prior to 8.1, the main way to prevent both these problems was to run a periodic -vacuumdb command from cron (UNIX/Linux) or the task scheduler (Windows). In -8.1 or later, autovacuum capabilities are part of the back-end and can be -configured with the database manager. See the PostgreSQL documentation for -treatment of these subjects. - -In general, if performance appears to be slowly degrading, one should try to run -vacuumdb -z from the shell in order to attempt to reclaim space and -provide the planner with accurate information about the size and composition of -the tables. If this fails, then one can go to other methods of determining the -bottleneck and what to do about it. + +PostgreSQL uses a technique called Multi-version Concurrency Control +(MVCC) to provide a snapshot of the database at the beginning of a +statement or transaction (depending on the transaction isolation level). +When a row is updated, PostgreSQL leaves the old row in the database, +and inserts a new version of that row into the table. Over time, unless +those old rows are removed, performance can degrade as PostgreSQL +has to search through all the old versions of the row in order to +determine which one ought to be the current one. + +Due to the way the SQL statements are executed in Ledger-SMB, most +inserts will also create a dead row. + +A second problem occurs in that each transaction is given a transaction +id. These id's are numbered using 32-bit integers. If the transaction +id wraps around (prior to 8.1), data from transactions that appear +(due to the wraparound) to be in the future suddenly becomes inaccessible. +This problem was corrected in PostgreSQL 8.1, where the database will +refuse to accept new transactions if the transaction ID gets too close +to a wraparound. So while the problem is not as serious in 8.1, the +application merely becomes inaccessible rather than displaying apparent +data loss. Wraparound would occur after about a billion transactions +between all databases running on that instance of PostgreSQL. + +Prior to 8.1, the main way to prevent both these problems was to run +a periodic vacuumdb command from cron (UNIX/Linux) or the task scheduler +(Windows). In 8.1 or later, autovacuum capabilities are part of the +back-end and can be configured with the database manager. See the +PostgreSQL documentation for treatment of these subjects. + +In general, if performance appears to be slowly degrading, one should +try to run vacuumdb -z from the shell in order to attempt to reclaim +space and provide the planner with accurate information about the +size and composition of the tables. If this fails, then one can go +to other methods of determining the bottleneck and what to do about +it. + \subsubsection{Known issues} -The PostgreSQL planner assumes a minimum page size of ten pages for a physically -empty table. The reasoning behind this choice is that a table could grow -rapidly and one could end up with bad database performance if the planner -assumes a very small table. - -However, if you end up with joins between a very large table with millions of -rows and a physically empty table, one can end up with a very bad query plan. -In this case, the planner will choose a nested loop join and run through this -loop for every row in the large table. As a result, performance will suddenly -drop once the large table becomes too large to effectively do index scans of the -join criteria on both tables. This problem most often occurs when people have -no warehouses, departments, or projects defined and are running systems with a -large number of transactions (such as a point of sale environment). - -Last time I saw this problem, the server would wait for thirty seconds to -display a new point of sale screen while the server CPU activity would spike to -100\%. - -One solution is to define one warehouse, department, and project, and then run -vacuumdb -z from the shell to force the planner to acknowledge these tables as -single-row tables. The other option is to go into the source code and edit the -database queries to omit unused tables. + +The PostgreSQL planner assumes a minimum page size of ten pages for +a physically empty table. The reasoning behind this choice is that +a table could grow rapidly and one could end up with bad database +performance if the planner assumes a very small table. + +However, if you end up with joins between a very large table with +millions of rows and a physically empty table, one can end up with +a very bad query plan. In this case, the planner will choose a nested +loop join and run through this loop for every row in the large table. +As a result, performance will suddenly drop once the large table becomes +too large to effectively do index scans of the join criteria on both +tables. This problem most often occurs when people have no warehouses, +departments, or projects defined and are running systems with a large +number of transactions (such as a point of sale environment). + +Last time I saw this problem, the server would wait for thirty seconds +to display a new point of sale screen while the server CPU activity +would spike to 100\%. + +One solution is to define one warehouse, department, and project, +and then run vacuumdb -z from the shell to force the planner to acknowledge +these tables as single-row tables. The other option is to go into +the source code and edit the database queries to omit unused tables. + \section{Customization Possibilities} -Ledger-SMB is designed to be customized relatively easily and rapidly. In -general, the source code is well written and compartmentalized. This section -covers the basic possibilities involving customization. + +Ledger-SMB is designed to be customized relatively easily and rapidly. +In general, the source code is well written and compartmentalized. +This section covers the basic possibilities involving customization. + \subsection{Brief Guide to the Source Code} -Ledger-SMB is an application with over 34000 lines of code. While it is not -possible to cover the entire application here, a brief overview of the source -code is in order. -In the root of the install directory, one will find a setup.pl program, a number -of other .pl programs, and a number of directories. The setup.pl program is -used to update or install Ledger-SMB. The other .pl programs provide a basic -set of services for the framework (including authentication) and then pass the -work on to the data entry screen file in the bin directory. +Ledger-SMB is an application with over 34000 lines of code. While +it is not possible to cover the entire application here, a brief overview +of the source code is in order. + +In the root of the install directory, one will find a setup.pl program, +a number of other .pl programs, and a number of directories. The setup.pl +program is used to update or install Ledger-SMB. The other .pl programs +provide a basic set of services for the framework (including authentication) +and then pass the work on to the data entry screen file in the bin +directory. + +The bin directory contains another directory for each terminal type. +The main two offered are lynx and mozilla. Lynx would be used for +web browsers that do not support frames and is ideal for a text-mode +VGA terminal. Mozilla is the terminal type used for most other web +browsers. The perl files within these directories provides the user +interface of the software. -The bin directory contains another directory for each terminal type. The main -two offered are lynx and mozilla. Lynx would be used for web browsers that do -not support frames and is ideal for a text-mode VGA terminal. Mozilla is the -terminal type used for most other web browsers. The perl files within these -directories provides the user interface of the software. +The css directory in the root install directory contains CSS documents +to provide various stylesheets one can select for changing various +aspects of the look and feel of the application. -The css directory in the root install directory contains CSS documents to -provide various stylesheets one can select for changing various aspects of the -look and feel of the application. +The locale directory contains translation files that Ledger-SMB uses +to translate between different languages. One could add translations +to these files if necessary. -The locale directory contains translation files that Ledger-SMB uses to -translate between different languages. One could add translations to these -files if necessary. +The SL directory is where the Perl modules reside that provide the +core business logic in Ledger-SMB. These modules provide functionality +such as form handling, email capabilities, and access to the database +through its at least partially object oriented API. -The SL directory is where the Perl modules reside that provide the core business -logic in Ledger-SMB. These modules provide functionality such as form handling, -email capabilities, and access to the database through its at least partially -object oriented API. +Finally, the sql directory provides the database schemas and upgrade +scripts. -Finally, the sql directory provides the database schemas and upgrade scripts. \subsection{Data Entry Screens} One can customize the data entry screens to optimize work flow, display additional information, etc. + \subsubsection{Examples} -We set up hot keys for payment lines, automatically focused -the keyboard on the last partnumber field, removed separate print and post -buttons to ensure that invoices were always printed and posted together, and -removed the ability to print to the screen, and even the ability to scan items -in when an invoice was received (using a portable data terminal) and import this -data into Ledger-SMB. Finally we added the ability to reconcile the till online -in a paperless manner. +We set up hot keys for payment lines, automatically focused the keyboard +on the last partnumber field, removed separate print and post buttons +to ensure that invoices were always printed and posted together, and +removed the ability to print to the screen, and even the ability to +scan items in when an invoice was received (using a portable data +terminal) and import this data into Ledger-SMB. Finally we added the +ability to reconcile the till online in a paperless manner. + +For another customer, we added the ability to print AR invoices in +plain text format and added templates (based on the POS sales template) +to do this. -For another customer, we added the ability to print AR invoices in plain text -format and added templates (based on the POS sales template) to do this. \subsection{Extensions} -One can add functionality to the Perl modules in the SL directory and often add -missing functions easily. + +One can add functionality to the Perl modules in the SL directory +and often add missing functions easily. + \subsubsection{Examples} -For one customer, we added a module to take data from a portable data terminal -collected when inventory items were taken and use that to add shrinkage and loss -adjustments. We also extended the parts model to add a check id flag (for -alcohol sales) and added this flag to the user interface. -For another customer, we added a complex invoice/packing slip tracking system -that allowed one to track all the printed documents associated with an order or -invoice. +For one customer, we added a module to take data from a portable data +terminal collected when inventory items were taken and use that to +add shrinkage and loss adjustments. We also extended the parts model +to add a check id flag (for alcohol sales) and added this flag to +the user interface. + +For another customer, we added a complex invoice/packing slip tracking +system that allowed one to track all the printed documents associated +with an order or invoice. + \subsection{Templates} -As noted before templates can be modified or extended, though sometimes this -involves extending the user interface scripts. Most templates are easy enough -to modify. + +As noted before templates can be modified or extended, though sometimes +this involves extending the user interface scripts. Most templates +are easy enough to modify. + + \subsubsection{Examples} -For one customer we added text-only invoices for AR and AP -transactions/Invoices and an ability to use Javascript in them to automatically -print them on load. + +For one customer we added text-only invoices for AR and AP transactions/Invoices +and an ability to use Javascript in them to automatically print them +on load. + \subsection{Reports} -The fact that all the data is available within the database manager is a huge -advantage of Ledger-SMB over Quickbooks and the like. The rapid development of -reports allows for one to easily develop reports of any sort within Ledger-SMB. + +The fact that all the data is available within the database manager +is a huge advantage of Ledger-SMB over Quickbooks and the like. The +rapid development of reports allows for one to easily develop reports +of any sort within Ledger-SMB. + \subsubsection{Examples} -For one customer, we developed a report of parts sold and received during -arbitrary time frames. The report allows one to go back and look up the invoices -involved. + +For one customer, we developed a report of parts sold and received +during arbitrary time frames. The report allows one to go back and +look up the invoices involved. + \section{Integration Possibilities} -An open database system and programming API allows for many types of -integration. There are some challenges, but in the end, one can integrate a -large number of tools. + +An open database system and programming API allows for many types +of integration. There are some challenges, but in the end, one can +integrate a large number of tools. + \subsection{Reporting Tools} -Any reporting tool which can access the PostgreSQL database can be used with -Ledger-SMB for custom reporting. These can include programs like Microsoft -Access and Excel (using the ODBC drivers), PgAccess (A PostgreSQL front-end -written in TCL/Tk with a similar feel to Access), Rekall, Crystal Reports, -OpenOffice and more. + +Any reporting tool which can access the PostgreSQL database can be +used with Ledger-SMB for custom reporting. These can include programs +like Microsoft Access and Excel (using the ODBC drivers), PgAccess +(A PostgreSQL front-end written in TCL/Tk with a similar feel to Access), +Rekall, Crystal Reports, OpenOffice and more. + \subsubsection{Examples} -We have created spreadsheets of the summaries of activity by day and used the -ODBC driver to import these into Excel. Excel can also read HTML tables, so one -can use PostgreSQL to create an HTML table of the result and save it with a .xls -extension so that Windows opens it with Excel. These could then be served via -the same web server that serves Ledger-SMB. + +We have created spreadsheets of the summaries of activity by day and +used the ODBC driver to import these into Excel. Excel can also read +HTML tables, so one can use PostgreSQL to create an HTML table of +the result and save it with a .xls extension so that Windows opens +it with Excel. These could then be served via the same web server +that serves Ledger-SMB. + \subsection{Line of Business Tools on PostgreSQL} -Various line of business tools have been written using PostgreSQL in large part -due to the fact that it is far more mature than MySQL in areas relating to data -integrity enforcement, transactional processing, and the like. These tools can -be integrated with Ledger-SMB in various ways. One could integrate this program -with the HERMES CRM framework, for example. + +Various line of business tools have been written using PostgreSQL +in large part due to the fact that it is far more mature than MySQL +in areas relating to data integrity enforcement, transactional processing, +and the like. These tools can be integrated with Ledger-SMB in various +ways. One could integrate this program with the HERMES CRM framework, +for example. + \subsubsection{Known Issues} -Ledger-SMB uses a single 'id' sequence across many tables. At the same time it -is expected that these tables do not have identical id values in their records -as they are used as a sort of pseudo-foreign key by the acc\_trans table which -stores the financial transaction information. -If the integration solution does not keep this in mind, it is possible to create -a situation where the account transactions are ambiguously associated with a -number of different types of financial transactions. This would lead to a large -number of problems. +Ledger-SMB uses a single 'id' sequence across many tables. At the +same time it is expected that these tables do not have identical id +values in their records as they are used as a sort of pseudo-foreign +key by the acc\_trans table which stores the financial transaction +information. + +If the integration solution does not keep this in mind, it is possible +to create a situation where the account transactions are ambiguously +associated with a number of different types of financial transactions. +This would lead to a large number of problems. + \subsubsection{Strategies} -In general, it is advisable to run all such programs that benefit from -integration in the same database but under different schemas. This allows -PostgreSQL to become the main method of synchronizing the data in real time. -However, sometimes this can require dumping the database recreating the tables -etc. in a different schema and importing the data back into Ledger-SMB. - -One possibility for this sort of integration is to use database triggers to -replicate the data between the applications in real-time. This can avoid the -main issue of duplicate id's. One issue that can occur however relates to -updates. If one updates a customer record in HERMES, for example, how do we -know which record to update in Ledger-SMB? There are solutions to this problem -but they do require some forethought. - -A second possibility is to use views to allow one application to present the -data from the other as its own. This can be cleaner regarding update issues, -but it can also pose issues regarding duplicate id fields. + +In general, it is advisable to run all such programs that benefit +from integration in the same database but under different schemas. +This allows PostgreSQL to become the main method of synchronizing +the data in real time. However, sometimes this can require dumping +the database recreating the tables etc. in a different schema and +importing the data back into Ledger-SMB. + +One possibility for this sort of integration is to use database triggers +to replicate the data between the applications in real-time. This +can avoid the main issue of duplicate id's. One issue that can occur +however relates to updates. If one updates a customer record in HERMES, +for example, how do we know which record to update in Ledger-SMB? +There are solutions to this problem but they do require some forethought. + +A second possibility is to use views to allow one application to present +the data from the other as its own. This can be cleaner regarding +update issues, but it can also pose issues regarding duplicate id +fields. + \subsubsection{Examples} -Others have integrated L'ane POS and Ledger-SMB in order to make it work better -with touch screen devices. Still others have successfully integrated Ledger-SMB -and Interchange. In both cases, I believe that triggers were used to perform -the actual integration. + +Others have integrated L'ane POS and Ledger-SMB in order to make it +work better with touch screen devices. Still others have successfully +integrated Ledger-SMB and Interchange. In both cases, I believe that +triggers were used to perform the actual integration. + \subsection{Line of Business Tools on other RDBMS's} -Often there are requests to integrate Ledger-SMB with applications like -SugarCRM, OSCommerce, and other applications running on MySQL or other database -managers. This is a far more complex field and it requires a great deal more -effort than integrating applications within the same database. + +Often there are requests to integrate Ledger-SMB with applications +like SugarCRM, OSCommerce, and other applications running on MySQL +or other database managers. This is a far more complex field and it +requires a great deal more effort than integrating applications within +the same database. + \subsubsection{Strategies} -Ordinarily real-time integration is not always possible. MySQL does not support -the SQL extension SQL/MED (Management of External Data) so it is not possible to -replicate the data in real-time. Therefore one generally resorts to integrating -the system using time-based updates. Replication may be somewhat error-prone -unless the database manager supports triggers (first added to MySQL in 5.0) or -other mechanisms to ensure that -all changed records can be detected and replicated. In general, it is usually -advisable to add two fields to the record-- one that shows the insert time and -one that shows the last update. - -Additionally, I would suggest adding additional information to the Ledger-SMB -tables so that you can track the source record from the other application in the -case of an update. - -In general, one must write replication scripts that dump the information from -one and add it to the other. This must go both ways. + +Ordinarily real-time integration is not always possible. MySQL does +not support the SQL extension SQL/MED (Management of External Data) +so it is not possible to replicate the data in real-time. Therefore +one generally resorts to integrating the system using time-based updates. +Replication may be somewhat error-prone unless the database manager +supports triggers (first added to MySQL in 5.0) or other mechanisms +to ensure that all changed records can be detected and replicated. +In general, it is usually advisable to add two fields to the record-- +one that shows the insert time and one that shows the last update. + +Additionally, I would suggest adding additional information to the +Ledger-SMB tables so that you can track the source record from the +other application in the case of an update. + +In general, one must write replication scripts that dump the information +from one and add it to the other. This must go both ways. + \subsubsection{Integration Products and Open Source Projects} -While many people write Perl scripts to accomplish the replication, an open -source project exists called DBI-Link. This package requires PL/Perl to be -installed in PostgreSQL, and it allows PostgreSQL to present any data accessible -via Perl's DBI framework as PostgreSQL tables. DBI-Link can be used to allow -PostgreSQL to pull the data from MySQL or other database managers. -DBI-Link can simplify the replication process by reducing the operation to a set -of SQL queries. +While many people write Perl scripts to accomplish the replication, +an open source project exists called DBI-Link. This package requires +PL/Perl to be installed in PostgreSQL, and it allows PostgreSQL to +present any data accessible via Perl's DBI framework as PostgreSQL +tables. DBI-Link can be used to allow PostgreSQL to pull the data +from MySQL or other database managers. + +DBI-Link can simplify the replication process by reducing the operation +to a set of SQL queries. + \section{Customization Guide} -This section is meant to provide a programmer with an understanding of the -technologies enough information to get up to speed quickly and minimize the time -spent familiarizing themselves with the software. Topics in this section are -listed in order of complexity. As it appeals to a narrower audience than -previous discussions of this topic, it is listed separately. + +This section is meant to provide a programmer with an understanding +of the technologies enough information to get up to speed quickly +and minimize the time spent familiarizing themselves with the software. +Topics in this section are listed in order of complexity. As it appeals +to a narrower audience than previous discussions of this topic, it +is listed separately. + \subsection{General Information} -The main framework scripts (the ar.pl, ap.pl, etc. scripts found in the root of -the installation directory) handle such basic features as instantiating the form -object, ensuring that the user is logged in, and the like. They then pass the -execution off to the user interface script (usually in the bin/mozilla -directory). - -Ledger-SMB in many ways may look sort of object oriented in its design, but in -reality, it is far more data-driven than object oriented. The Form object is -used largely as a global symbol table and also as a collection of fundamental -routines for things like database access. It also breaks down the query string -into sets of variables which are stored in its attribute hash table. - -In essence one can and often will store all sorts of data structures in the -primary Form object. These can include almost anything. It is not uncommon to -see lists of hashes stored as attributes to a Form object. + +The main framework scripts (the ar.pl, ap.pl, etc. scripts found in +the root of the installation directory) handle such basic features +as instantiating the form object, ensuring that the user is logged +in, and the like. They then pass the execution off to the user interface +script (usually in the bin/mozilla directory). + +Ledger-SMB in many ways may look sort of object oriented in its design, +but in reality, it is far more data-driven than object oriented. The +Form object is used largely as a global symbol table and also as a +collection of fundamental routines for things like database access. +It also breaks down the query string into sets of variables which +are stored in its attribute hash table. + +In essence one can and often will store all sorts of data structures +in the primary Form object. These can include almost anything. It +is not uncommon to see lists of hashes stored as attributes to a Form +object. + \subsection{Customizing Templates} -Templates are used to generate printed checks, invoices, receipts, and more in -Ledger-SMB. Often the format of these items does not fit a specific set of -requirements and needs to be changed. This document will not include LaTeX or -HTML instruction, but will include a general introduction to editing templates. -Also, this is not intended to function as a complete reference. -Template instructions are contained in tags \textless\% and \%\textgreater. +Templates are used to generate printed checks, invoices, receipts, +and more in Ledger-SMB. Often the format of these items does not fit +a specific set of requirements and needs to be changed. This document +will not include \LaTeX{} or HTML instruction, but will include a +general introduction to editing templates. Also, this is not intended +to function as a complete reference. + +Template instructions are contained in tags \textless\% and \%\textgreater. The actual parsing is done by the parse\_template function in SL/Form.pm. -\subsubsection{Page Breaks in \LaTeX} -The first tag one will see with \LaTeX\ templates is \textless\%pagebreak num1 -num2 num3\%\textgreater + +\subsubsection{Page Breaks in \LaTeX{}} + +The first tag one will see with \LaTeX{}\ templates is \textless\%pagebreak +num1 num2 num3\%\textgreater \begin{itemize} -\item num1 represents characters per line -\item num2 represents lines on first page -\item num3 represents lines on second page. +\item num1 represents characters per line +\item num2 represents lines on first page +\item num3 represents lines on second page. \end{itemize} - -The pagebreak block is terminated by \textless\%end pagebreak\%\textgreater +The pagebreak block is terminated by \textless\%end pagebreak\%\textgreater Any text within the pagebreak block is ignored by the template. + \subsubsection{Conditionals} + \begin{itemize} -\item \textless\%if not varname\%\textgreater tells the parser to ignore - include the next block only if varname was posted by the submitting form - (or set via the form hash elsewhere in the scripts). The block ends with - \textless\%end varname\%\textgreater -\item \textless\%if varname\%\textgreater tells the parser to ignore the - block if varname was not posted in the submitting form (or set via the form - hash elsewhere in the scripts). The block ends with \textless\%end - varname\%\textgreater -\item Lines conditionals are otherwise ignored by the parser. -\item Conditionals cannot be nested, but IF's can be nested inside loops as of - 2.6.4 +\item \textless\%if not varname\%\textgreater tells the parser to ignore +include the next block only if varname was posted by the submitting +form (or set via the form hash elsewhere in the scripts). The block +ends with \textless\%end varname\%\textgreater +\item \textless\%if varname\%\textgreater tells the parser to ignore the +block if varname was not posted in the submitting form (or set via +the form hash elsewhere in the scripts). The block ends with \textless\%end +varname\%\textgreater +\item Lines conditionals are otherwise ignored by the parser. +\item Conditionals cannot be nested, but IF's can be nested inside loops +as of 2.6.4 \end{itemize} \subsubsection{Loops} -\textless\%foreach varname\%\textgreater is used to iterate through a list of -vars set by the user interface system (usually one of the files under -bin/mozilla (or otherwise). The block is repeated for each varname in a list. -Block ends with \textless\%end varname\%\textgreater + +\textless\%foreach varname\%\textgreater is used to iterate through +a list of vars set by the user interface system (usually one of the +files under bin/mozilla (or otherwise). The block is repeated for +each varname in a list. Block ends with \textless\%end varname\%\textgreater + \subsubsection{File Inclusion} + \begin{itemize} -\item Files may be included with the syntax \textless\%include - template\_name\%\textgreater where templatename is the name of the - template within the current template directory (usually - templates/\$username/) -\item Cannot be used with conditionals +\item Files may be included with the syntax \textless\%include template\_name\%\textgreater +where templatename is the name of the template within the current +template directory (usually templates/\$username/) +\item Cannot be used with conditionals \item Filenames cannot use slashes (/) or .. due to directory transversal - considerations. -\item Files can force other files to be included, but the same file cannot be - included more than once. +considerations. +\item Files can force other files to be included, but the same file cannot +be included more than once. \end{itemize} -\subsubsection{Cross-referencing and multiple passes of \LaTeX} -In \LaTeX\ cross-references require two passes with latex to resolve. This is -because the type is set page by page and the program really doesn't know on -which page a given reference will fall. This becomes an even larger issue where -floats are concerned as they can move between pages for formatting reasons. +\subsubsection{Cross-referencing and multiple passes of \LaTeX{}} + +In \LaTeX{}\ cross-references require two passes with latex to resolve. +This is because the type is set page by page and the program really +doesn't know on which page a given reference will fall. This becomes +an even larger issue where floats are concerned as they can move between +pages for formatting reasons. -In rare cases, cross-references may point at incorrect pages even with two -passes (if the inclusion of the cross-reference data moves the object to another -page). In this case you will need to use three passes of \LaTeX\ in order to -have accurate references. +In rare cases, cross-references may point at incorrect pages even +with two passes (if the inclusion of the cross-reference data moves +the object to another page). In this case you will need to use three +passes of \LaTeX{}\ in order to have accurate references. -Ledger-SMB as of the time of this writing (2.6.8) only makes one pass at the -\LaTeX\ file. To force it to make more than one pass, open Form.pm with your -favorite text editor. Look for the line: +Ledger-SMB as of the time of this writing (2.6.8) only makes one pass +at the \LaTeX{}\ file. To force it to make more than one pass, open +Form.pm with your favorite text editor. Look for the line: -system("latex --interaction=nonstopmode -\$self-\textgreater$\lbrace$ tmpfile$\rbrace$\ -\textgreater\ \$ self-\textgreater$\lbrace$ tmpfile$\rbrace$ .err"); +system(\char`\"{}latex --interaction=nonstopmode \$self-\textgreater$\lbrace$ +tmpfile$\rbrace$\ +\textgreater\ \$ self-\textgreater$\lbrace$ tmpfile$\rbrace$ +.err\char`\"{}); + +Duplicate this line for two passes, or add two copies if you need +three passes. -Duplicate this line for two passes, or add two copies if you need three passes. \subsubsection{Variable Substitution} -The following format is used for variable substitution: + +The following format is used for variable substitution: + \begin{itemize} -\item \textless\%varname options\%\textgreater Options are one or more - (whitespace separated) of: - \begin{itemize} - \item align=left/right/center - \item width=chars where chars is the width in characters before wrapping - \item offset=chars where chars is the number of spaces to (depending on -alignment). - \end{itemize} +\item \textless\%varname options\%\textgreater Options are one or more +(whitespace separated) of: +\begin{itemize} +\item align=left/right/center +\item width=chars where chars is the width in characters before wrapping +\item offset=chars where chars is the number of spaces to (depending on +alignment). +\end{itemize} \end{itemize} \subsection{Customizing Forms} -Data entry forms and other user interface pieces are in the bin directory. In -Ledger-SMB 2.4 and below, most files were symlinked to the equivalent file in -the bin/mozilla directory. In 2.6 and later, symlinks are not generally used. -Each module is identified with a two letter combination: ar, ap, cp, etc. -These combinations are generally explained in the comment headers on each file. +Data entry forms and other user interface pieces are in the bin directory. +In Ledger-SMB 1.0.0 and later, symlinks are not generally used. + +Each module is identified with a two letter combination: ar, ap, cp, +etc. These combinations are generally explained in the comment headers +on each file. Execution in these files begins with the function designated by the -form->$\lbrace$action$\rbrace$ variable. This variable is usually derived from -configuration parameters in the menu.ini or the name of the button that was -clicked on to submit the previous page. Due to localization requirements, the -following process is used to determine the appropriate action taken: +form->$\lbrace$action$\rbrace$ variable. This variable is usually +derived from configuration parameters in the menu.ini or the name +of the button that was clicked on to submit the previous page. Due +to localization requirements, the following process is used to determine +the appropriate action taken: -The \$locale-\textgreater getsub routine is called. This routine checks the -locale package to determine if the value needs to be translated back into an -appropriate SL function. If not, the variable is lower-cased, and all spaces -are converted into underscores. +The \$locale-\textgreater getsub routine is called. This routine +checks the locale package to determine if the value needs to be translated +back into an appropriate SL function. If not, the variable is lower-cased, +and all spaces are converted into underscores. + +In general there is no substitute for reading the code to understand +how this can be customized and how one might go about doing this. -In general there is no substitute for reading the code to understand how this -can be customized and how one might go about doing this. \subsection{Customizing Modules} -The Perl Modules (.pm files) in the SL directory contain the main business logic -of the application including all database access. Most of these modules are -fairly easy to follow, and there is an effort to document all API's at the wiki -(\url{http://www.metatrontech.com/ledger-smb-wiki?APIReference}). +The Perl Modules (.pm files) in the LedgerSMB directory contain the +main business logic of the application including all database access. +Most of these modules are fairly easy to follow, and there is an effort +to document all API's at the wiki (\url{http://www.metatrontech.com/ledger-smb-wiki?APIReference}). + +Many of these modules have a fair bit of dormant code in them which +was written for forthcoming features, such as payroll and bills of +materials. -Many of these modules have a fair bit of dormant code in them which was written -for forthcoming features, such as payroll and bills of materials. +One can add a new module through the normal means and connect it to +other existing modules. -One can add a new module through the normal means and connect it to other -existing modules. \subsubsection{Database Access} -The \$form object provides two methods for accessing the database. The -\$form-\textgreater dbconnect(\%myconfig) method commits each individual -statement as its own transaction. The \$form-\textgreater -dbconnect\_noauto(\%myconfig) method requires a manual commit. Both these -functions are thin wrappers around the standard Perl DBI operations. + +The \$form object provides two methods for accessing the database. +The \$form-\textgreater dbconnect(\%myconfig) method commits each +individual statement as its own transaction. The \$form-\textgreater +dbconnect\_noauto(\%myconfig) method requires a manual commit. Both +these functions are thin wrappers around the standard Perl DBI operations. + \subsection{Examples} + + \subsubsection{Adding a New Report for Sales Data} -One of our customers required a report of inventory activity during an arbitrary -time period. So we added this customization. This report required merely -adding a few functions to the rp.pl user interface script (bin/mozilla/rp.pl) -and slightly altering a few more. -However, as they eventually wanted to pull up invoices (AP and AR) containing -those part numbers, we also had to customize the AA.pm module to accept this -sort of filtering. - -The patch is available at -\url{http://www.metatrontech.com/downloads/sl-inv\_report-2.6.7.diff} and was -built against Ledger-SMB 2.6.7. + +One of our customers required a report of inventory activity during +an arbitrary time period. So we added this customization. This report +required merely adding a few functions to the rp.pl user interface +script (bin/mozilla/rp.pl) and slightly altering a few more. However, +as they eventually wanted to pull up invoices (AP and AR) containing +those part numbers, we also had to customize the AA.pm module to accept +this sort of filtering. + +The patch is available at \url{http://www.metatrontech.com/downloads/sl-inv\_report-2.6.7.diff} +and was not built against Ledger-SMB. It may need to be updated to +match the present software. + \subsubsection{Truncating Number of Invoices on a Check Stub} -One of our customers required an ability to truncate the list of invoices -printed on a stub so that an additional report could be printed as an -attachment. This patch required truncating the list of invoices in the -bin/mozilla/cp.pl file, and slightly patching the ledger-smb.conf to allow for -the number of listed invoices to be a runtime parameter. Finally a very small -modification was made to the template. +One of our customers required an ability to truncate the list of invoices +printed on a stub so that an additional report could be printed as +an attachment. This patch required truncating the list of invoices +in the bin/mozilla/cp.pl file, and slightly patching the ledger-smb.conf +to allow for the number of listed invoices to be a runtime parameter. +Finally a very small modification was made to the template. + +The patch is available at \url{http://www.metatrontech.com/downloads/sl-check-max-2.6.7.diff} -The patch is available at -\url{http://www.metatrontech.com/downloads/sl-check-max-2.6.7.diff} \subsubsection{Adding the a Check ID flag for Alcohol Purchases} -One of our customers is a retail store that sells alcoholic beverages. As the -law requires them to ask customers purchasing these beverages for ID, they -needed a reminder set to the screen when an alcoholic beverage was sold. +One of our customers is a retail store that sells alcoholic beverages. +As the law requires them to ask customers purchasing these beverages +for ID, they needed a reminder set to the screen when an alcoholic +beverage was sold. -To make this change, we added a field to the parts table of the database, had to -change a few aspects of the IC.pm to handle inserting and updating this field. -Then we modified the ps.pl to display a red banner on invoices which had -alcoholic beverages associated with them. +To make this change, we added a field to the parts table of the database, +had to change a few aspects of the IC.pm to handle inserting and updating +this field. Then we modified the ps.pl to display a red banner on +invoices which had alcoholic beverages associated with them. + +This patch is part of SL-POS which can be downloaded at \url{http://www.metatrontech.com/downloads/SL-POS-0.5.0.tar.gz} +(note: this patch has not been ported to Ledger-SMB yet). + +\clearpage -This patch is part of SL-POS which can be downloaded at -\url{http://www.metatrontech.com/downloads/SL-POS-0.5.0.tar.gz} (note: this -patch has not been ported to Ledger-SMB 2.6.x yet). -\clearpage \part{Appendix} + \appendix +%dummy comment inserted by tex2lyx to ensure that this paragraph is not empty + + + \section{Where to Go for More Information} -There are a couple of relevant sources of information on Ledger-SMB in -particular. +There are a couple of relevant sources of information on Ledger-SMB +in particular. \begin{itemize} -\item The latest version of this document will always be advertised at -\url{http://www.metatrontech.com/projects/}. -\item We also maintain a community wiki with more information including -programming, customization, and links to other sites. The wiki can be found at -\url{http://www.metatrontech.com/ledger-smb-wiki} +\item The latest version of this document will always be advertised at \url{http://www.metatrontech.com/projects/}. +\item We also maintain a community wiki with more information including +programming, customization, and links to other sites. The wiki can +be found at \url{http://www.metatrontech.com/ledger-smb-wiki} \end{itemize} +In addition, it is generally recommended that the main bookkeeper +of a company using Ledger-SMB work through at least one accounting +textbook. Which textbook is not as important as the fact that a textbook +is used however. -In addition, it is generally recommended that the main bookkeeper of a company -using Ledger-SMB work through at least one accounting textbook. Which textbook -is not as important as the fact that a textbook is used however. \section{Quick Tips} + + \subsection{Understanding Shipping Addresses and Carriers} -Each customer can have a default shipping address. This address is displayed -prominantly in the add new customer screen. To change the shipping address for -a single order, one can use the ship to button at the bottom of the quote, -order, or invoice screen. +Each customer can have a default shipping address. This address is +displayed prominantly in the add new customer screen. To change the +shipping address for a single order, one can use the ship to button +at the bottom of the quote, order, or invoice screen. + +The carrier can be noted in the Ship Via field. However, this is a +freeform field and is largely used as commentary (or instructions +for the shipping crew). -The carrier can be noted in the Ship Via field. However, this is a freeform -field and is largely used as commentary (or instructions for the shipping crew). \subsection{Handling bad debts} -In the event that a customer's check bounces or a collection requirement is -made, one can flag the customer's account by setting the credit limit to a -negative number. -If a debt needs to be written off, one can either use the allowance method (by -writing it against the contra asset account of "Allowance for Bad Debts" or -using the direct writeoff method where it is posted as an expense. +In the event that a customer's check bounces or a collection requirement +is made, one can flag the customer's account by setting the credit +limit to a negative number. + +If a debt needs to be written off, one can either use the allowance +method (by writing it against the contra asset account of \char`\"{}Allowance +for Bad Debts\char`\"{} or using the direct writeoff method where +it is posted as an expense. + \section{Step by Steps for Vertical Markets} + + \subsection{Common Installation Errors} + \begin{itemize} -\item Ledger-SMB is generally best installed in its own directory outside of the -wwwroot directory. While it is possible to install it inside the wwwroot -directory, the instructions and the faq don't cover the common problems here. -\item When the chart of accounts (COA) is altered such that it is no longer set -up with appropriate items, you can make it impossible to define goods and -services properly. In general, until you are familiar with the software, it is -best to rename and add accounts rather than deleting them. +\item Ledger-SMB is generally best installed in its own directory outside +of the wwwroot directory. While it is possible to install it inside +the wwwroot directory, the instructions and the faq don't cover the +common problems here. +\item When the chart of accounts (COA) is altered such that it is no longer +set up with appropriate items, you can make it impossible to define +goods and services properly. In general, until you are familiar with +the software, it is best to rename and add accounts rather than deleting +them. \end{itemize} + \subsection{Retail With Light Manufacturing} -For purposes of this example we will use a business that assembles computers and -sells them on a retail store. + +For purposes of this example we will use a business that assembles +computers and sells them on a retail store. + \begin{enumerate} -\item Install Ledger-SMB -\item Set preferences, and customize chart of accounts - \begin{enumerate} - \item Before customizing the COA it is often worth consulting an accountant. - \end{enumerate} -\item Define Goods, Labor, and Services as raw parts ordered from the vendors. - \begin{itemize} - \item These are located under the goods and services menu node. - \end{itemize} -\item Define assemblies - \begin{itemize} - \item These are also located under goods and services. - \item Component goods and services must be defined prior to creating assembly - \end{itemize} -\item Enter an AP Invoice to populate inventory with proper raw materials. - \begin{itemize} - \item One must generally add a generic vendor first. The vendor is added - under AP-\textgreater Vendors-\textgreater Add Vendor. - \end{itemize} -\item To pay an AP invoice like a check, go to cash->payment. Fill out - approrpiate fields and click print. - \begin{itemize} - \item Note that one should select an invoice and enter in the payment amount - in the appropriate line of the invoice list. If you add amounts to the - master amount list, you will find that they are added to the amount paid - on the invoice as a prepayment. - \item The source field is the check number. - \end{itemize} -\item Stock assemblies -\item One can use AR Invoices or the POS interface to sell goods and services. - \begin{itemize} - \item Sales Invoice - \begin{itemize} - \item Can be generated from orders or quotations - \item Cannot include labor/overhead except as part of an assembly - \item One can make the mistake of printing the invoice and forgetting to - post it. In this event, the invoice does not officially exist in the - accounting system. - \item For new customers, you must add the customer first (under - AR-\textgreater Customers-\textgreater Add Customer. - \end{itemize} - \item POS Interface - \begin{itemize} - \item Cannot include labor/overhead except as part of an assembly - \item Printing without posting is often even easier in the POS because of - the rapid workflow. Yet it is just as severe a problem. - \end{itemize} - \item Ecommerce and Mail Order Operations - \begin{itemize} - \item See the shipping workflow documentation above. - \end{itemize} - \item Customers are set up by going to AR-\textgreater Customers-\textgreater - Add Customer (or the - equivalent localized translation). The appropriate fields are filled - out and the buttons are used at the bottom to save the record and - optionally use it to create an invoice, etc. - \begin{itemize} - \item Saving a customer returns to the customer screen. After the - appropriate invoice, transaction, etc. is entered and posted, Ledger-SMB - will return to the add customer screen. - \end{itemize} - \end{itemize} -\item One can use the requirements report to help determine what parts need to -be ordered though one cannot generate PO's directly from this report. Note that -prior to 2.6.8 sales orders for assemblies are not properly tracked regarding. +\item Install Ledger-SMB +\item Set preferences, and customize chart of accounts + +\begin{enumerate} +\item Before customizing the COA it is often worth consulting an accountant. \end{enumerate} +\item Define Goods, Labor, and Services as raw parts ordered from the vendors. + +\begin{itemize} +\item These are located under the goods and services menu node. +\end{itemize} +\item Define assemblies -Note, the needs of Ledger-SMB are mostly useful for light manufacturing -operations (assembling computers, for example). More manufacturing capabilities -are expected to be released in the next version. +\begin{itemize} +\item These are also located under goods and services. +\item Component goods and services must be defined prior to creating assembly +\end{itemize} +\item Enter an AP Invoice to populate inventory with proper raw materials. -A custom assembly is a bit difficult to make. One must add the assembly prior -to invoice (this is not true of goods and services). If the assembly is based -on a different assembly but may cost more (due to non-standard parts) you can -load the old assembly using Goods and Services-\textgreater Reports-\textgreater -Assemblies and then make necessary changes (including to the SKU/Partnumber) and -save it as new. +\begin{itemize} +\item One must generally add a generic vendor first. The vendor is added +under AP-\textgreater Vendors-\textgreater Add Vendor. +\end{itemize} +\item To pay an AP invoice like a check, go to cash->payment. Fill out approrpiate +fields and click print. + +\begin{itemize} +\item Note that one should select an invoice and enter in the payment amount +in the appropriate line of the invoice list. If you add amounts to +the master amount list, you will find that they are added to the amount +paid on the invoice as a prepayment. +\item The source field is the check number. +\end{itemize} +\item Stock assemblies +\item One can use AR Invoices or the POS interface to sell goods and services. + +\begin{itemize} +\item Sales Invoice + +\begin{itemize} +\item Can be generated from orders or quotations +\item Cannot include labor/overhead except as part of an assembly +\item One can make the mistake of printing the invoice and forgetting to +post it. In this event, the invoice does not officially exist in the +accounting system. +\item For new customers, you must add the customer first (under AR-\textgreater +Customers-\textgreater Add Customer. +\end{itemize} +\item POS Interface + +\begin{itemize} +\item Cannot include labor/overhead except as part of an assembly +\item Printing without posting is often even easier in the POS because of +the rapid workflow. Yet it is just as severe a problem. +\end{itemize} +\item Ecommerce and Mail Order Operations + +\begin{itemize} +\item See the shipping workflow documentation above. +\end{itemize} +\item Customers are set up by going to AR-\textgreater Customers-\textgreater +Add Customer (or the equivalent localized translation). The appropriate +fields are filled out and the buttons are used at the bottom to save +the record and optionally use it to create an invoice, etc. + +\begin{itemize} +\item Saving a customer returns to the customer screen. After the appropriate +invoice, transaction, etc. is entered and posted, Ledger-SMB will +return to the add customer screen. +\end{itemize} +\end{itemize} +\item One can use the requirements report to help determine what parts need +to be ordered though one cannot generate PO's directly from this report. +Note that prior to 2.6.8 sales orders for assemblies are not properly +tracked regarding. +\end{enumerate} +Note, the needs of Ledger-SMB are mostly useful for light manufacturing +operations (assembling computers, for example). More manufacturing +capabilities are expected to be released in the next version. + +A custom assembly is a bit difficult to make. One must add the assembly +prior to invoice (this is not true of goods and services). If the +assembly is based on a different assembly but may cost more (due to +non-standard parts) you can load the old assembly using Goods and +Services-\textgreater Reports-\textgreater Assemblies and then make +necessary changes (including to the SKU/Partnumber) and save it as +new. Then one can add it to the invoice. + \section{Glossary} + +\begin{description} +\item [{BIC}] Bank Identifier Code is often the same as the S.W.I.F.T. +code. This is a code for the bank a customer uses for automated money +transfers. +\item [{COGS}] 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. +It is tracked as COGS. +\item [{Credit}] : A logical transactional unit in double entry accounting. +It is the opposite of a debit. Credits affect different account types +as follows: + \begin{description} -\item[BIC] Bank Identifier Code is often the same as the S.W.I.F.T. code. This -is a code for the bank a customer uses for automated money transfers. -\item[COGS] 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. It is tracked as -COGS. -\item[Credit]: A logical transactional unit in double entry accounting. It is -the opposite of a debit. Credits affect different account types as -follows: - \begin{description} - \item[Equity]: Credits are added to the account when money is invested in the - business. - \item[Asset]: Credits are added when money is deducted from an asset account. - \item[Liability]: Credits are added when money is owed to the business - account. - \item[Income]: Credits are added when income is earned. - \item[Expense]: Credits are used to apply adjustments at the end of accounting - periods to indicate that not all the expense for an AP transaction has - been fully accrued. - \end{description} -\item[Debit]: A logical transactional unit in double entry accounting systems. -It is the opposite of a credit. Debits affect different account types as -follows: - \begin{description} - \item[Equity]: Debits are added when money is paid to business owners. - \item[Asset]: Debits are added when money is added to an account. - \item[Liability]: Debits are added when money that is owed is paid off. - \item[Income]: Debits are used to temporarily adjust income to defer unearned - income to the next accounting period. - \item[Expense]: Debits are added as expenses are incurred. - \end{description} -\item[IBAN] International Bank Account Number is related to the BIC and is used -for cross-border automated money transfers. -\item[List Price] is the recommended retail price. -\item[Markup] is the percentage increase that is applied to the last cost to get the sell price. -\item[ROP] Re-order point. Items with fewer in stock than this will show up on -short reports. -\item[Sell Price] is the price at which the item is sold. -\item[Source Document]: a paper document that can be used as evidence that a -transaction occurred. Source documents can include canceled checks, receipts, -credit card statements and the like. -\item[Terms] is the number of days one has to pay the invoice. Most businesses -abbreviate the terms as Net n where n is the number of days. For example, Net 30 -means the customer has 30 days to pay the net due on an invoice before it is -late and incurs late fees. +\item [{Equity}] : Credits are added to the account when money is invested +in the business. +\item [{Asset}] : Credits are added when money is deducted from an asset +account. +\item [{Liability}] : Credits are added when money is owed to the business +account. +\item [{Income}] : Credits are added when income is earned. +\item [{Expense}] : Credits are used to apply adjustments at the end of +accounting periods to indicate that not all the expense for an AP +transaction has been fully accrued. \end{description} +\item [{Debit}] : A logical transactional unit in double entry accounting +systems. It is the opposite of a credit. Debits affect different account +types as follows: -\input{fdl.tex} +\begin{description} +\item [{Equity}] : Debits are added when money is paid to business owners. +\item [{Asset}] : Debits are added when money is added to an account. +\item [{Liability}] : Debits are added when money that is owed is paid +off. +\item [{Income}] : Debits are used to temporarily adjust income to defer +unearned income to the next accounting period. +\item [{Expense}] : Debits are added as expenses are incurred. +\end{description} +\item [{IBAN}] International Bank Account Number is related to the BIC +and is used for cross-border automated money transfers. +\item [{List}] Price is the recommended retail price. +\item [{Markup}] is the percentage increase that is applied to the last +cost to get the sell price. +\item [{ROP}] Re-order point. Items with fewer in stock than this will +show up on short reports. +\item [{Sell}] Price is the price at which the item is sold. +\item [{Source}] Document : a paper document that can be used as evidence +that a transaction occurred. Source documents can include canceled +checks, receipts, credit card statements and the like. +\item [{Terms}] is the number of days one has to pay the invoice. Most +businesses abbreviate the terms as Net n where n is the number of +days. For example, Net 30 means the customer has 30 days to pay the +net due on an invoice before it is late and incurs late fees. +\end{description} +\input{fdl.tex} \end{document} - diff --git a/doc/manual/LedgerSMB-manual.toc b/doc/manual/LedgerSMB-manual.toc index b068a79b..d2f59e7d 100644 --- a/doc/manual/LedgerSMB-manual.toc +++ b/doc/manual/LedgerSMB-manual.toc @@ -1,24 +1,25 @@ +\select@language {english} \contentsline {part}{I\hspace {1em}Ledger-SMB and Business Processes}{7}{part.1} \contentsline {section}{\numberline {1}Introduction to Ledger-SMB}{7}{section.1} \contentsline {subsection}{\numberline {1.1}Why Ledger-SMB}{7}{subsection.1.1} \contentsline {subsubsection}{\numberline {1.1.1}Advantages of Ledger-SMB}{7}{subsubsection.1.1.1} \contentsline {subsubsection}{\numberline {1.1.2}Key Features}{7}{subsubsection.1.1.2} -\contentsline {subsection}{\numberline {1.2}Limitations of Ledger-SMB}{8}{subsection.1.2} +\contentsline {subsection}{\numberline {1.2}Limitations of Ledger-SMB}{9}{subsection.1.2} \contentsline {subsection}{\numberline {1.3}System Requirements of Ledger-SMB}{9}{subsection.1.3} \contentsline {section}{\numberline {2}User Account and Database Administration Basics}{9}{section.2} \contentsline {subsection}{\numberline {2.1}Companies and Datasets}{9}{subsection.2.1} \contentsline {subsection}{\numberline {2.2}How to Create a User}{9}{subsection.2.2} \contentsline {subsection}{\numberline {2.3}Permissions}{9}{subsection.2.3} -\contentsline {subsection}{\numberline {2.4}User Account Types}{9}{subsection.2.4} +\contentsline {subsection}{\numberline {2.4}User Account Types}{10}{subsection.2.4} \contentsline {subsection}{\numberline {2.5}Other Features}{10}{subsection.2.5} \contentsline {section}{\numberline {3}Chart of Accounts}{10}{section.3} \contentsline {subsection}{\numberline {3.1}Introduction to Double Entry Bookkeeping}{10}{subsection.3.1} \contentsline {subsubsection}{\numberline {3.1.1}Account Types}{10}{subsubsection.3.1.1} -\contentsline {subsubsection}{\numberline {3.1.2}Debits and Credits}{10}{subsubsection.3.1.2} +\contentsline {subsubsection}{\numberline {3.1.2}Debits and Credits}{11}{subsubsection.3.1.2} \contentsline {subsubsection}{\numberline {3.1.3}A few Examples}{11}{subsubsection.3.1.3} \contentsline {subsection}{\numberline {3.2}General Guidelines on Numbering Accounts}{11}{subsection.3.2} \contentsline {subsection}{\numberline {3.3}Adding/Modifying Accounts}{11}{subsection.3.3} -\contentsline {subsection}{\numberline {3.4}Listing Account Balances and Transactions}{11}{subsection.3.4} +\contentsline {subsection}{\numberline {3.4}Listing Account Balances and Transactions}{12}{subsection.3.4} \contentsline {section}{\numberline {4}Administration}{12}{section.4} \contentsline {subsection}{\numberline {4.1}Taxes, Defaults, and Preferences}{12}{subsection.4.1} \contentsline {subsubsection}{\numberline {4.1.1}Adding A Sales Tax Account}{12}{subsubsection.4.1.1} @@ -26,67 +27,67 @@ \contentsline {subsubsection}{\numberline {4.1.3}Default Account Setup}{12}{subsubsection.4.1.3} \contentsline {subsubsection}{\numberline {4.1.4}Currency Setup}{12}{subsubsection.4.1.4} \contentsline {subsubsection}{\numberline {4.1.5}Sequence Settings}{12}{subsubsection.4.1.5} -\contentsline {subsection}{\numberline {4.2}Audit Control}{12}{subsection.4.2} -\contentsline {subsubsection}{\numberline {4.2.1}Explaining transaction reversal}{12}{subsubsection.4.2.1} +\contentsline {subsection}{\numberline {4.2}Audit Control}{13}{subsection.4.2} +\contentsline {subsubsection}{\numberline {4.2.1}Explaining transaction reversal}{13}{subsubsection.4.2.1} \contentsline {subsubsection}{\numberline {4.2.2}Close books option}{13}{subsubsection.4.2.2} \contentsline {subsubsection}{\numberline {4.2.3}Audit Trails}{13}{subsubsection.4.2.3} \contentsline {subsection}{\numberline {4.3}Departments}{13}{subsection.4.3} -\contentsline {subsubsection}{\numberline {4.3.1}Cost v Profit Centers.}{13}{subsubsection.4.3.1} -\contentsline {subsection}{\numberline {4.4}Warehouses}{13}{subsection.4.4} +\contentsline {subsubsection}{\numberline {4.3.1}Cost v Profit Centers.}{14}{subsubsection.4.3.1} +\contentsline {subsection}{\numberline {4.4}Warehouses}{14}{subsection.4.4} \contentsline {subsection}{\numberline {4.5}Languages}{14}{subsection.4.5} \contentsline {subsection}{\numberline {4.6}Types of Businesses}{14}{subsection.4.6} \contentsline {subsection}{\numberline {4.7}Misc.}{14}{subsection.4.7} \contentsline {subsubsection}{\numberline {4.7.1}GIFI}{14}{subsubsection.4.7.1} \contentsline {subsubsection}{\numberline {4.7.2}SIC}{14}{subsubsection.4.7.2} \contentsline {subsubsection}{\numberline {4.7.3}Overview of Template Editing}{14}{subsubsection.4.7.3} -\contentsline {subsubsection}{\numberline {4.7.4}Year-end}{14}{subsubsection.4.7.4} +\contentsline {subsubsection}{\numberline {4.7.4}Year-end}{15}{subsubsection.4.7.4} \contentsline {subsection}{\numberline {4.8}Options in the ledger-smb.conf}{15}{subsection.4.8} -\contentsline {section}{\numberline {5}Goods and Services}{15}{section.5} -\contentsline {subsection}{\numberline {5.1}Basic Terms}{15}{subsection.5.1} -\contentsline {subsection}{\numberline {5.2}The Price Matrix}{15}{subsection.5.2} +\contentsline {section}{\numberline {5}Goods and Services}{16}{section.5} +\contentsline {subsection}{\numberline {5.1}Basic Terms}{16}{subsection.5.1} +\contentsline {subsection}{\numberline {5.2}The Price Matrix}{16}{subsection.5.2} \contentsline {subsection}{\numberline {5.3}Pricegroups}{16}{subsection.5.3} \contentsline {subsection}{\numberline {5.4}Groups}{16}{subsection.5.4} \contentsline {subsection}{\numberline {5.5}Labor/Overhead}{16}{subsection.5.5} \contentsline {subsection}{\numberline {5.6}Services}{16}{subsection.5.6} \contentsline {subsubsection}{\numberline {5.6.1}Shipping and Handling as a Service}{16}{subsubsection.5.6.1} \contentsline {subsection}{\numberline {5.7}Parts}{16}{subsection.5.7} -\contentsline {subsection}{\numberline {5.8}Assemblies and Manufacturing}{16}{subsection.5.8} -\contentsline {subsubsection}{\numberline {5.8.1}Stocking Assemblies}{16}{subsubsection.5.8.1} +\contentsline {subsection}{\numberline {5.8}Assemblies and Manufacturing}{17}{subsection.5.8} +\contentsline {subsubsection}{\numberline {5.8.1}Stocking Assemblies}{17}{subsubsection.5.8.1} \contentsline {subsection}{\numberline {5.9}Reporting}{17}{subsection.5.9} \contentsline {subsubsection}{\numberline {5.9.1}All Items and Parts Reports}{17}{subsubsection.5.9.1} \contentsline {subsubsection}{\numberline {5.9.2}Requirements}{17}{subsubsection.5.9.2} \contentsline {subsubsection}{\numberline {5.9.3}Services and Labor}{17}{subsubsection.5.9.3} \contentsline {subsubsection}{\numberline {5.9.4}Assemblies}{17}{subsubsection.5.9.4} -\contentsline {subsubsection}{\numberline {5.9.5}Groups and Pricegroups}{17}{subsubsection.5.9.5} -\contentsline {subsection}{\numberline {5.10}Translations}{17}{subsection.5.10} -\contentsline {subsection}{\numberline {5.11}How Cost of Goods Sold is tracked}{17}{subsection.5.11} +\contentsline {subsubsection}{\numberline {5.9.5}Groups and Pricegroups}{18}{subsubsection.5.9.5} +\contentsline {subsection}{\numberline {5.10}Translations}{18}{subsection.5.10} +\contentsline {subsection}{\numberline {5.11}How Cost of Goods Sold is tracked}{18}{subsection.5.11} \contentsline {section}{\numberline {6}AP}{18}{section.6} \contentsline {subsection}{\numberline {6.1}Basic AP Concepts}{18}{subsection.6.1} \contentsline {subsection}{\numberline {6.2}Vendors}{18}{subsection.6.2} \contentsline {subsection}{\numberline {6.3}AP Transactions}{18}{subsection.6.3} -\contentsline {subsection}{\numberline {6.4}AP Invoices}{18}{subsection.6.4} +\contentsline {subsection}{\numberline {6.4}AP Invoices}{19}{subsection.6.4} \contentsline {subsubsection}{\numberline {6.4.1}Correcting an AP Invoice}{19}{subsubsection.6.4.1} \contentsline {subsection}{\numberline {6.5}Cash payment And Check Printing}{19}{subsection.6.5} \contentsline {subsubsection}{\numberline {6.5.1}Rapid Payment Entry Screen}{19}{subsubsection.6.5.1} -\contentsline {subsection}{\numberline {6.6}Transaction/Invoice Reporting}{19}{subsection.6.6} -\contentsline {subsubsection}{\numberline {6.6.1}Transactions Report}{19}{subsubsection.6.6.1} -\contentsline {subsubsection}{\numberline {6.6.2}Outstanding Report}{19}{subsubsection.6.6.2} -\contentsline {subsubsection}{\numberline {6.6.3}AP Aging Report}{19}{subsubsection.6.6.3} +\contentsline {subsection}{\numberline {6.6}Transaction/Invoice Reporting}{20}{subsection.6.6} +\contentsline {subsubsection}{\numberline {6.6.1}Transactions Report}{20}{subsubsection.6.6.1} +\contentsline {subsubsection}{\numberline {6.6.2}Outstanding Report}{20}{subsubsection.6.6.2} +\contentsline {subsubsection}{\numberline {6.6.3}AP Aging Report}{20}{subsubsection.6.6.3} \contentsline {subsubsection}{\numberline {6.6.4}Tax Paid and Non-taxable Report}{20}{subsubsection.6.6.4} \contentsline {subsection}{\numberline {6.7}Vendor Reporting}{20}{subsection.6.7} \contentsline {subsubsection}{\numberline {6.7.1}Vendor Search}{20}{subsubsection.6.7.1} \contentsline {subsubsection}{\numberline {6.7.2}Vendor History}{20}{subsubsection.6.7.2} -\contentsline {section}{\numberline {7}AR}{20}{section.7} -\contentsline {subsection}{\numberline {7.1}Customers}{20}{subsection.7.1} -\contentsline {subsubsection}{\numberline {7.1.1}Customer Price Matrix}{20}{subsubsection.7.1.1} +\contentsline {section}{\numberline {7}AR}{21}{section.7} +\contentsline {subsection}{\numberline {7.1}Customers}{21}{subsection.7.1} +\contentsline {subsubsection}{\numberline {7.1.1}Customer Price Matrix}{21}{subsubsection.7.1.1} \contentsline {subsection}{\numberline {7.2}AR Transactions}{21}{subsection.7.2} \contentsline {subsection}{\numberline {7.3}AR Invoices}{21}{subsection.7.3} \contentsline {subsection}{\numberline {7.4}Cash Receipt}{21}{subsection.7.4} \contentsline {subsubsection}{\numberline {7.4.1}Cash Receipts for multiple customers}{21}{subsubsection.7.4.1} \contentsline {subsection}{\numberline {7.5}AR Transaction Reporting}{21}{subsection.7.5} -\contentsline {subsubsection}{\numberline {7.5.1}AR Transactions Report}{21}{subsubsection.7.5.1} -\contentsline {subsubsection}{\numberline {7.5.2}AR Aging Report}{21}{subsubsection.7.5.2} -\contentsline {subsection}{\numberline {7.6}Customer Reporting}{21}{subsection.7.6} +\contentsline {subsubsection}{\numberline {7.5.1}AR Transactions Report}{22}{subsubsection.7.5.1} +\contentsline {subsubsection}{\numberline {7.5.2}AR Aging Report}{22}{subsubsection.7.5.2} +\contentsline {subsection}{\numberline {7.6}Customer Reporting}{22}{subsection.7.6} \contentsline {section}{\numberline {8}Projects}{22}{section.8} \contentsline {subsection}{\numberline {8.1}Project Basics}{22}{subsection.8.1} \contentsline {subsection}{\numberline {8.2}Timecards}{22}{subsection.8.2} @@ -94,27 +95,27 @@ \contentsline {subsection}{\numberline {8.4}Reporting}{22}{subsection.8.4} \contentsline {subsubsection}{\numberline {8.4.1}Timecard Reporting}{22}{subsubsection.8.4.1} \contentsline {subsubsection}{\numberline {8.4.2}Project Transaction Reporting}{22}{subsubsection.8.4.2} -\contentsline {subsubsection}{\numberline {8.4.3}List of Projects}{22}{subsubsection.8.4.3} -\contentsline {subsection}{\numberline {8.5}Possibilities for Using Projects}{22}{subsection.8.5} -\contentsline {section}{\numberline {9}Quotations and Order Management}{22}{section.9} +\contentsline {subsubsection}{\numberline {8.4.3}List of Projects}{23}{subsubsection.8.4.3} +\contentsline {subsection}{\numberline {8.5}Possibilities for Using Projects}{23}{subsection.8.5} +\contentsline {section}{\numberline {9}Quotations and Order Management}{23}{section.9} \contentsline {subsection}{\numberline {9.1}Sales Orders}{23}{subsection.9.1} \contentsline {subsection}{\numberline {9.2}Quotations}{23}{subsection.9.2} \contentsline {subsection}{\numberline {9.3}Shipping}{23}{subsection.9.3} \contentsline {subsection}{\numberline {9.4}AR Work Flow}{23}{subsection.9.4} \contentsline {subsubsection}{\numberline {9.4.1}Service Example}{23}{subsubsection.9.4.1} -\contentsline {subsubsection}{\numberline {9.4.2}Single Warehouse Example}{23}{subsubsection.9.4.2} -\contentsline {subsubsection}{\numberline {9.4.3}Multiple Warehouse Example}{23}{subsubsection.9.4.3} -\contentsline {subsection}{\numberline {9.5}Requests for Quotation (RFQ)}{23}{subsection.9.5} +\contentsline {subsubsection}{\numberline {9.4.2}Single Warehouse Example}{24}{subsubsection.9.4.2} +\contentsline {subsubsection}{\numberline {9.4.3}Multiple Warehouse Example}{24}{subsubsection.9.4.3} +\contentsline {subsection}{\numberline {9.5}Requests for Quotation (RFQ)}{24}{subsection.9.5} \contentsline {subsection}{\numberline {9.6}Purchase Orders}{24}{subsection.9.6} -\contentsline {subsection}{\numberline {9.7}Receiving}{24}{subsection.9.7} -\contentsline {subsection}{\numberline {9.8}AP Work Flow}{24}{subsection.9.8} -\contentsline {subsubsection}{\numberline {9.8.1}Bookkeeper entering the received items, order completed in full}{24}{subsubsection.9.8.1} -\contentsline {subsubsection}{\numberline {9.8.2}Bookkeeper entering received items, order completed in part}{24}{subsubsection.9.8.2} -\contentsline {subsubsection}{\numberline {9.8.3}Receiving staff entering items}{27}{subsubsection.9.8.3} -\contentsline {subsection}{\numberline {9.9}Generation and Consolidation}{27}{subsection.9.9} -\contentsline {subsubsection}{\numberline {9.9.1}Generation}{27}{subsubsection.9.9.1} -\contentsline {subsubsection}{\numberline {9.9.2}Consolidation}{27}{subsubsection.9.9.2} -\contentsline {subsection}{\numberline {9.10}Reporting}{27}{subsection.9.10} +\contentsline {subsection}{\numberline {9.7}Receiving}{27}{subsection.9.7} +\contentsline {subsection}{\numberline {9.8}AP Work Flow}{27}{subsection.9.8} +\contentsline {subsubsection}{\numberline {9.8.1}Bookkeeper entering the received items, order completed in full}{27}{subsubsection.9.8.1} +\contentsline {subsubsection}{\numberline {9.8.2}Bookkeeper entering received items, order completed in part}{27}{subsubsection.9.8.2} +\contentsline {subsubsection}{\numberline {9.8.3}Receiving staff entering items}{29}{subsubsection.9.8.3} +\contentsline {subsection}{\numberline {9.9}Generation and Consolidation}{29}{subsection.9.9} +\contentsline {subsubsection}{\numberline {9.9.1}Generation}{29}{subsubsection.9.9.1} +\contentsline {subsubsection}{\numberline {9.9.2}Consolidation}{30}{subsubsection.9.9.2} +\contentsline {subsection}{\numberline {9.10}Reporting}{30}{subsection.9.10} \contentsline {subsection}{\numberline {9.11}Shipping Module: Transferring Inventory between Warehouses}{30}{subsection.9.11} \contentsline {section}{\numberline {10}HR}{30}{section.10} \contentsline {section}{\numberline {11}POS}{30}{section.11} @@ -127,7 +128,7 @@ \contentsline {section}{\numberline {12}General Ledger}{31}{section.12} \contentsline {subsection}{\numberline {12.1}GL Basics}{31}{subsection.12.1} \contentsline {subsubsection}{\numberline {12.1.1}Paper-based accounting systems and the GL}{31}{subsubsection.12.1.1} -\contentsline {subsubsection}{\numberline {12.1.2}Double Entry Examples on Paper}{31}{subsubsection.12.1.2} +\contentsline {subsubsection}{\numberline {12.1.2}Double Entry Examples on Paper}{32}{subsubsection.12.1.2} \contentsline {subsubsection}{\numberline {12.1.3}The GL in Ledger-SMB}{32}{subsubsection.12.1.3} \contentsline {subsection}{\numberline {12.2}Cash Transfer}{32}{subsection.12.2} \contentsline {subsection}{\numberline {12.3}GL Transactions}{33}{subsection.12.3} @@ -138,7 +139,7 @@ \contentsline {section}{\numberline {13}Recurring Transactions}{34}{section.13} \contentsline {section}{\numberline {14}Financial Statements and Reports}{34}{section.14} \contentsline {subsection}{\numberline {14.1}Cash v. Accrual Basis}{34}{subsection.14.1} -\contentsline {subsection}{\numberline {14.2}Viewing the Chart of Accounts and Transactions}{34}{subsection.14.2} +\contentsline {subsection}{\numberline {14.2}Viewing the Chart of Accounts and Transactions}{35}{subsection.14.2} \contentsline {subsection}{\numberline {14.3}Trial Balance}{35}{subsection.14.3} \contentsline {subsubsection}{\numberline {14.3.1}The Paper-based function of a Trial Balance}{35}{subsubsection.14.3.1} \contentsline {subsubsection}{\numberline {14.3.2}Running the Trial Balance Report}{35}{subsubsection.14.3.2} @@ -152,12 +153,12 @@ \contentsline {subsection}{\numberline {14.7}No Statement of Owner Equity?}{37}{subsection.14.7} \contentsline {section}{\numberline {15}The Template System}{37}{section.15} \contentsline {subsection}{\numberline {15.1}Text Templates}{37}{subsection.15.1} -\contentsline {subsection}{\numberline {15.2}HTML Templates}{37}{subsection.15.2} -\contentsline {subsection}{\numberline {15.3}\LaTeX \ Templates}{38}{subsection.15.3} -\contentsline {subsubsection}{\numberline {15.3.1}What is \LaTeX \ ?}{39}{subsubsection.15.3.1} -\contentsline {subsubsection}{\numberline {15.3.2}Using LyX to Edit \LaTeX \ Templates}{39}{subsubsection.15.3.2} +\contentsline {subsection}{\numberline {15.2}HTML Templates}{38}{subsection.15.2} +\contentsline {subsection}{\numberline {15.3}\LaTeX {}\ Templates}{38}{subsection.15.3} +\contentsline {subsubsection}{\numberline {15.3.1}What is \LaTeX {}\ ?}{39}{subsubsection.15.3.1} +\contentsline {subsubsection}{\numberline {15.3.2}Using L\kern -.1667em\lower .25em\hbox {Y}\kern -.125emX\spacefactor \@m {} to Edit \LaTeX {}\ Templates}{39}{subsubsection.15.3.2} \contentsline {subsection}{\numberline {15.4}Customizing Logos}{39}{subsection.15.4} -\contentsline {subsection}{\numberline {15.5}How are They Stored in the Filesystem?}{39}{subsection.15.5} +\contentsline {subsection}{\numberline {15.5}How are They Stored in the Filesystem?}{40}{subsection.15.5} \contentsline {subsection}{\numberline {15.6}Upgrade Issues}{40}{subsection.15.6} \contentsline {part}{II\hspace {1em}Technical Overview}{41}{part.2} \contentsline {section}{\numberline {16}Basic Architecture}{41}{section.16} @@ -189,11 +190,11 @@ \contentsline {section}{\numberline {19}Customization Guide}{46}{section.19} \contentsline {subsection}{\numberline {19.1}General Information}{46}{subsection.19.1} \contentsline {subsection}{\numberline {19.2}Customizing Templates}{47}{subsection.19.2} -\contentsline {subsubsection}{\numberline {19.2.1}Page Breaks in \LaTeX }{47}{subsubsection.19.2.1} +\contentsline {subsubsection}{\numberline {19.2.1}Page Breaks in \LaTeX {}}{47}{subsubsection.19.2.1} \contentsline {subsubsection}{\numberline {19.2.2}Conditionals}{47}{subsubsection.19.2.2} \contentsline {subsubsection}{\numberline {19.2.3}Loops}{47}{subsubsection.19.2.3} \contentsline {subsubsection}{\numberline {19.2.4}File Inclusion}{48}{subsubsection.19.2.4} -\contentsline {subsubsection}{\numberline {19.2.5}Cross-referencing and multiple passes of \LaTeX }{48}{subsubsection.19.2.5} +\contentsline {subsubsection}{\numberline {19.2.5}Cross-referencing and multiple passes of \LaTeX {}}{48}{subsubsection.19.2.5} \contentsline {subsubsection}{\numberline {19.2.6}Variable Substitution}{48}{subsubsection.19.2.6} \contentsline {subsection}{\numberline {19.3}Customizing Forms}{48}{subsection.19.3} \contentsline {subsection}{\numberline {19.4}Customizing Modules}{49}{subsection.19.4} @@ -214,7 +215,7 @@ \contentsline {section}{\numberline {E}GNU Free Documentation License}{53}{section.E} \contentsline {subsection}{1. APPLICABILITY AND DEFINITIONS}{53}{section*.3} \contentsline {subsection}{2. VERBATIM COPYING}{54}{section*.3} -\contentsline {subsection}{3. COPYING IN QUANTITY}{54}{section*.3} +\contentsline {subsection}{3. COPYING IN QUANTITY}{55}{section*.3} \contentsline {subsection}{4. MODIFICATIONS}{55}{section*.3} \contentsline {subsection}{5. COMBINING DOCUMENTS}{56}{section*.3} \contentsline {subsection}{6. COLLECTIONS OF DOCUMENTS}{57}{section*.3} -- cgit v1.2.3