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  13. \@writefile{toc}{\contentsline {part}{I\hspace {1em}Ledger-SMB and Business Processes}{7}{part.1}}
  14. \@writefile{toc}{\contentsline {section}{\numberline {1}Introduction to Ledger-SMB}{7}{section.1}}
  15. \@writefile{toc}{\contentsline {subsection}{\numberline {1.1}Why Ledger-SMB}{7}{subsection.1.1}}
  16. \@writefile{toc}{\contentsline {subsubsection}{\numberline {1.1.1}Advantages of Ledger-SMB}{7}{subsubsection.1.1.1}}
  17. \@writefile{toc}{\contentsline {subsubsection}{\numberline {1.1.2}Key Features}{7}{subsubsection.1.1.2}}
  18. \@writefile{toc}{\contentsline {subsection}{\numberline {1.2}Limitations of Ledger-SMB}{8}{subsection.1.2}}
  19. \@writefile{toc}{\contentsline {subsection}{\numberline {1.3}System Requirements of Ledger-SMB}{9}{subsection.1.3}}
  20. \@writefile{toc}{\contentsline {section}{\numberline {2}User Account and Database Administration Basics}{9}{section.2}}
  21. \@writefile{toc}{\contentsline {subsection}{\numberline {2.1}Companies and Datasets}{9}{subsection.2.1}}
  22. \@writefile{toc}{\contentsline {subsection}{\numberline {2.2}How to Create a User}{9}{subsection.2.2}}
  23. \@writefile{toc}{\contentsline {subsection}{\numberline {2.3}Permissions}{9}{subsection.2.3}}
  24. \@writefile{toc}{\contentsline {subsection}{\numberline {2.4}User Account Types}{9}{subsection.2.4}}
  25. \@writefile{toc}{\contentsline {subsection}{\numberline {2.5}Other Features}{10}{subsection.2.5}}
  26. \@writefile{toc}{\contentsline {section}{\numberline {3}Chart of Accounts}{10}{section.3}}
  27. \@writefile{toc}{\contentsline {subsection}{\numberline {3.1}Introduction to Double Entry Bookkeeping}{10}{subsection.3.1}}
  28. \@writefile{toc}{\contentsline {subsubsection}{\numberline {3.1.1}Account Types}{10}{subsubsection.3.1.1}}
  29. \@writefile{toc}{\contentsline {subsubsection}{\numberline {3.1.2}Debits and Credits}{10}{subsubsection.3.1.2}}
  30. \@writefile{toc}{\contentsline {subsubsection}{\numberline {3.1.3}A few Examples}{11}{subsubsection.3.1.3}}
  31. \@writefile{toc}{\contentsline {subsection}{\numberline {3.2}General Guidelines on Numbering Accounts}{11}{subsection.3.2}}
  32. \@writefile{toc}{\contentsline {subsection}{\numberline {3.3}Adding/Modifying Accounts}{11}{subsection.3.3}}
  33. \@writefile{toc}{\contentsline {subsection}{\numberline {3.4}Listing Account Balances and Transactions}{11}{subsection.3.4}}
  34. \@writefile{toc}{\contentsline {section}{\numberline {4}Administration}{12}{section.4}}
  35. \@writefile{toc}{\contentsline {subsection}{\numberline {4.1}Taxes, Defaults, and Preferences}{12}{subsection.4.1}}
  36. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.1.1}Adding A Sales Tax Account}{12}{subsubsection.4.1.1}}
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  38. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.1.3}Default Account Setup}{12}{subsubsection.4.1.3}}
  39. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.1.4}Currency Setup}{12}{subsubsection.4.1.4}}
  40. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.1.5}Sequence Settings}{12}{subsubsection.4.1.5}}
  41. \@writefile{toc}{\contentsline {subsection}{\numberline {4.2}Audit Control}{12}{subsection.4.2}}
  42. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.2.1}Explaining transaction reversal}{12}{subsubsection.4.2.1}}
  43. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.2.2}Close books option}{13}{subsubsection.4.2.2}}
  44. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.2.3}Audit Trails}{13}{subsubsection.4.2.3}}
  45. \@writefile{toc}{\contentsline {subsection}{\numberline {4.3}Departments}{13}{subsection.4.3}}
  46. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.3.1}Cost v Profit Centers.}{13}{subsubsection.4.3.1}}
  47. \@writefile{toc}{\contentsline {subsection}{\numberline {4.4}Warehouses}{13}{subsection.4.4}}
  48. \@writefile{toc}{\contentsline {subsection}{\numberline {4.5}Languages}{14}{subsection.4.5}}
  49. \@writefile{toc}{\contentsline {subsection}{\numberline {4.6}Types of Businesses}{14}{subsection.4.6}}
  50. \@writefile{toc}{\contentsline {subsection}{\numberline {4.7}Misc.}{14}{subsection.4.7}}
  51. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.7.1}GIFI}{14}{subsubsection.4.7.1}}
  52. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.7.2}SIC}{14}{subsubsection.4.7.2}}
  53. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.7.3}Overview of Template Editing}{14}{subsubsection.4.7.3}}
  54. \@writefile{toc}{\contentsline {subsubsection}{\numberline {4.7.4}Year-end}{14}{subsubsection.4.7.4}}
  55. \@writefile{toc}{\contentsline {subsection}{\numberline {4.8}Options in the ledger-smb.conf}{15}{subsection.4.8}}
  56. \@writefile{toc}{\contentsline {section}{\numberline {5}Goods and Services}{15}{section.5}}
  57. \@writefile{toc}{\contentsline {subsection}{\numberline {5.1}Basic Terms}{15}{subsection.5.1}}
  58. \@writefile{toc}{\contentsline {subsection}{\numberline {5.2}The Price Matrix}{15}{subsection.5.2}}
  59. \@writefile{toc}{\contentsline {subsection}{\numberline {5.3}Pricegroups}{16}{subsection.5.3}}
  60. \@writefile{toc}{\contentsline {subsection}{\numberline {5.4}Groups}{16}{subsection.5.4}}
  61. \@writefile{toc}{\contentsline {subsection}{\numberline {5.5}Labor/Overhead}{16}{subsection.5.5}}
  62. \@writefile{toc}{\contentsline {subsection}{\numberline {5.6}Services}{16}{subsection.5.6}}
  63. \@writefile{toc}{\contentsline {subsubsection}{\numberline {5.6.1}Shipping and Handling as a Service}{16}{subsubsection.5.6.1}}
  64. \@writefile{toc}{\contentsline {subsection}{\numberline {5.7}Parts}{16}{subsection.5.7}}
  65. \@writefile{toc}{\contentsline {subsection}{\numberline {5.8}Assemblies and Manufacturing}{16}{subsection.5.8}}
  66. \@writefile{toc}{\contentsline {subsubsection}{\numberline {5.8.1}Stocking Assemblies}{16}{subsubsection.5.8.1}}
  67. \@writefile{toc}{\contentsline {subsection}{\numberline {5.9}Reporting}{17}{subsection.5.9}}
  68. \@writefile{toc}{\contentsline {subsubsection}{\numberline {5.9.1}All Items and Parts Reports}{17}{subsubsection.5.9.1}}
  69. \@writefile{toc}{\contentsline {subsubsection}{\numberline {5.9.2}Requirements}{17}{subsubsection.5.9.2}}
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  73. \@writefile{toc}{\contentsline {subsection}{\numberline {5.10}Translations}{17}{subsection.5.10}}
  74. \@writefile{toc}{\contentsline {subsection}{\numberline {5.11}How Cost of Goods Sold is tracked}{17}{subsection.5.11}}
  75. \@writefile{toc}{\contentsline {section}{\numberline {6}AP}{18}{section.6}}
  76. \@writefile{toc}{\contentsline {subsection}{\numberline {6.1}Basic AP Concepts}{18}{subsection.6.1}}
  77. \@writefile{toc}{\contentsline {subsection}{\numberline {6.2}Vendors}{18}{subsection.6.2}}
  78. \@writefile{toc}{\contentsline {subsection}{\numberline {6.3}AP Transactions}{18}{subsection.6.3}}
  79. \@writefile{toc}{\contentsline {subsection}{\numberline {6.4}AP Invoices}{18}{subsection.6.4}}
  80. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.4.1}Correcting an AP Invoice}{19}{subsubsection.6.4.1}}
  81. \@writefile{toc}{\contentsline {subsection}{\numberline {6.5}Cash payment And Check Printing}{19}{subsection.6.5}}
  82. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.5.1}Rapid Payment Entry Screen}{19}{subsubsection.6.5.1}}
  83. \@writefile{toc}{\contentsline {subsection}{\numberline {6.6}Transaction/Invoice Reporting}{19}{subsection.6.6}}
  84. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.6.1}Transactions Report}{19}{subsubsection.6.6.1}}
  85. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.6.2}Outstanding Report}{19}{subsubsection.6.6.2}}
  86. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.6.3}AP Aging Report}{19}{subsubsection.6.6.3}}
  87. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.6.4}Tax Paid and Non-taxable Report}{20}{subsubsection.6.6.4}}
  88. \@writefile{toc}{\contentsline {subsection}{\numberline {6.7}Vendor Reporting}{20}{subsection.6.7}}
  89. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.7.1}Vendor Search}{20}{subsubsection.6.7.1}}
  90. \@writefile{toc}{\contentsline {subsubsection}{\numberline {6.7.2}Vendor History}{20}{subsubsection.6.7.2}}
  91. \@writefile{toc}{\contentsline {section}{\numberline {7}AR}{20}{section.7}}
  92. \@writefile{toc}{\contentsline {subsection}{\numberline {7.1}Customers}{20}{subsection.7.1}}
  93. \@writefile{toc}{\contentsline {subsubsection}{\numberline {7.1.1}Customer Price Matrix}{20}{subsubsection.7.1.1}}
  94. \@writefile{toc}{\contentsline {subsection}{\numberline {7.2}AR Transactions}{21}{subsection.7.2}}
  95. \@writefile{toc}{\contentsline {subsection}{\numberline {7.3}AR Invoices}{21}{subsection.7.3}}
  96. \@writefile{toc}{\contentsline {subsection}{\numberline {7.4}Cash Receipt}{21}{subsection.7.4}}
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  98. \@writefile{toc}{\contentsline {subsection}{\numberline {7.5}AR Transaction Reporting}{21}{subsection.7.5}}
  99. \@writefile{toc}{\contentsline {subsubsection}{\numberline {7.5.1}AR Transactions Report}{21}{subsubsection.7.5.1}}
  100. \@writefile{toc}{\contentsline {subsubsection}{\numberline {7.5.2}AR Aging Report}{21}{subsubsection.7.5.2}}
  101. \@writefile{toc}{\contentsline {subsection}{\numberline {7.6}Customer Reporting}{21}{subsection.7.6}}
  102. \@writefile{toc}{\contentsline {section}{\numberline {8}Projects}{22}{section.8}}
  103. \@writefile{toc}{\contentsline {subsection}{\numberline {8.1}Project Basics}{22}{subsection.8.1}}
  104. \@writefile{toc}{\contentsline {subsection}{\numberline {8.2}Timecards}{22}{subsection.8.2}}
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  106. \@writefile{toc}{\contentsline {subsection}{\numberline {8.4}Reporting}{22}{subsection.8.4}}
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  109. \@writefile{toc}{\contentsline {subsubsection}{\numberline {8.4.3}List of Projects}{22}{subsubsection.8.4.3}}
  110. \@writefile{toc}{\contentsline {subsection}{\numberline {8.5}Possibilities for Using Projects}{22}{subsection.8.5}}
  111. \@writefile{toc}{\contentsline {section}{\numberline {9}Quotations and Order Management}{22}{section.9}}
  112. \@writefile{toc}{\contentsline {subsection}{\numberline {9.1}Sales Orders}{23}{subsection.9.1}}
  113. \@writefile{toc}{\contentsline {subsection}{\numberline {9.2}Quotations}{23}{subsection.9.2}}
  114. \@writefile{toc}{\contentsline {subsection}{\numberline {9.3}Shipping}{23}{subsection.9.3}}
  115. \@writefile{toc}{\contentsline {subsection}{\numberline {9.4}AR Work Flow}{23}{subsection.9.4}}
  116. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.4.1}Service Example}{23}{subsubsection.9.4.1}}
  117. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.4.2}Single Warehouse Example}{23}{subsubsection.9.4.2}}
  118. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.4.3}Multiple Warehouse Example}{23}{subsubsection.9.4.3}}
  119. \@writefile{toc}{\contentsline {subsection}{\numberline {9.5}Requests for Quotation (RFQ)}{23}{subsection.9.5}}
  120. \@writefile{lof}{\contentsline {figure}{\numberline {1}{\ignorespaces Simple AR Service Invoice Workflow Example}}{24}{figure.1}}
  121. \@writefile{toc}{\contentsline {subsection}{\numberline {9.6}Purchase Orders}{24}{subsection.9.6}}
  122. \@writefile{toc}{\contentsline {subsection}{\numberline {9.7}Receiving}{24}{subsection.9.7}}
  123. \@writefile{toc}{\contentsline {subsection}{\numberline {9.8}AP Work Flow}{24}{subsection.9.8}}
  124. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.8.1}Bookkeeper entering the received items, order completed in full}{24}{subsubsection.9.8.1}}
  125. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.8.2}Bookkeeper entering received items, order completed in part}{24}{subsubsection.9.8.2}}
  126. \@writefile{lof}{\contentsline {figure}{\numberline {2}{\ignorespaces AR Workflow with Shipping}}{25}{figure.2}}
  127. \@writefile{lof}{\contentsline {figure}{\numberline {3}{\ignorespaces Complex AR Workflow with Shipping}}{26}{figure.3}}
  128. \@writefile{lof}{\contentsline {figure}{\numberline {4}{\ignorespaces Simple AP Workflow}}{27}{figure.4}}
  129. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.8.3}Receiving staff entering items}{27}{subsubsection.9.8.3}}
  130. \@writefile{toc}{\contentsline {subsection}{\numberline {9.9}Generation and Consolidation}{27}{subsection.9.9}}
  131. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.9.1}Generation}{27}{subsubsection.9.9.1}}
  132. \@writefile{toc}{\contentsline {subsubsection}{\numberline {9.9.2}Consolidation}{27}{subsubsection.9.9.2}}
  133. \@writefile{toc}{\contentsline {subsection}{\numberline {9.10}Reporting}{27}{subsection.9.10}}
  134. \@writefile{lof}{\contentsline {figure}{\numberline {5}{\ignorespaces AP Workflow with Receiving}}{28}{figure.5}}
  135. \@writefile{lof}{\contentsline {figure}{\numberline {6}{\ignorespaces Complex AP Workflow}}{29}{figure.6}}
  136. \@writefile{toc}{\contentsline {subsection}{\numberline {9.11}Shipping Module: Transferring Inventory between Warehouses}{30}{subsection.9.11}}
  137. \@writefile{toc}{\contentsline {section}{\numberline {10}HR}{30}{section.10}}
  138. \@writefile{toc}{\contentsline {section}{\numberline {11}POS}{30}{section.11}}
  139. \@writefile{toc}{\contentsline {subsection}{\numberline {11.1}Sales Screen}{30}{subsection.11.1}}
  140. \@writefile{toc}{\contentsline {subsection}{\numberline {11.2}Possibilities for Data Entry}{30}{subsection.11.2}}
  141. \@writefile{toc}{\contentsline {subsection}{\numberline {11.3}Hardware Support}{30}{subsection.11.3}}
  142. \@writefile{toc}{\contentsline {subsection}{\numberline {11.4}Reports}{31}{subsection.11.4}}
  143. \@writefile{toc}{\contentsline {subsubsection}{\numberline {11.4.1}Open Invoices}{31}{subsubsection.11.4.1}}
  144. \@writefile{toc}{\contentsline {subsubsection}{\numberline {11.4.2}Receipts}{31}{subsubsection.11.4.2}}
  145. \@writefile{toc}{\contentsline {section}{\numberline {12}General Ledger}{31}{section.12}}
  146. \@writefile{toc}{\contentsline {subsection}{\numberline {12.1}GL Basics}{31}{subsection.12.1}}
  147. \@writefile{toc}{\contentsline {subsubsection}{\numberline {12.1.1}Paper-based accounting systems and the GL}{31}{subsubsection.12.1.1}}
  148. \@writefile{toc}{\contentsline {subsubsection}{\numberline {12.1.2}Double Entry Examples on Paper}{31}{subsubsection.12.1.2}}
  149. \@writefile{toc}{\contentsline {subsubsection}{\numberline {12.1.3}The GL in Ledger-SMB}{32}{subsubsection.12.1.3}}
  150. \@writefile{toc}{\contentsline {subsection}{\numberline {12.2}Cash Transfer}{32}{subsection.12.2}}
  151. \@writefile{toc}{\contentsline {subsection}{\numberline {12.3}GL Transactions}{33}{subsection.12.3}}
  152. \@writefile{toc}{\contentsline {subsection}{\numberline {12.4}Payroll as a GL transaction}{33}{subsection.12.4}}
  153. \@writefile{lof}{\contentsline {figure}{\numberline {7}{\ignorespaces Payroll as a GL Transaction (Purely fictitious numbers)}}{33}{figure.7}}
  154. \@writefile{toc}{\contentsline {subsection}{\numberline {12.5}Reconciliation}{33}{subsection.12.5}}
  155. \@writefile{toc}{\contentsline {subsection}{\numberline {12.6}Reports}{33}{subsection.12.6}}
  156. \@writefile{toc}{\contentsline {subsubsection}{\numberline {12.6.1}GL as access to almost everything else}{34}{subsubsection.12.6.1}}
  157. \@writefile{toc}{\contentsline {section}{\numberline {13}Recurring Transactions}{34}{section.13}}
  158. \@writefile{toc}{\contentsline {section}{\numberline {14}Financial Statements and Reports}{34}{section.14}}
  159. \@writefile{toc}{\contentsline {subsection}{\numberline {14.1}Cash v. Accrual Basis}{34}{subsection.14.1}}
  160. \@writefile{toc}{\contentsline {subsection}{\numberline {14.2}Viewing the Chart of Accounts and Transactions}{34}{subsection.14.2}}
  161. \@writefile{toc}{\contentsline {subsection}{\numberline {14.3}Trial Balance}{35}{subsection.14.3}}
  162. \@writefile{toc}{\contentsline {subsubsection}{\numberline {14.3.1}The Paper-based function of a Trial Balance}{35}{subsubsection.14.3.1}}
  163. \@writefile{toc}{\contentsline {subsubsection}{\numberline {14.3.2}Running the Trial Balance Report}{35}{subsubsection.14.3.2}}
  164. \@writefile{toc}{\contentsline {subsubsection}{\numberline {14.3.3}What if the Trial Balance doesn't Balance?}{35}{subsubsection.14.3.3}}
  165. \@writefile{toc}{\contentsline {subsubsection}{\numberline {14.3.4}Trial Balance as a Summary of Account Activity}{35}{subsubsection.14.3.4}}
  166. \@writefile{toc}{\contentsline {subsubsection}{\numberline {14.3.5}Trial Balance as a Budget Planning Tool}{35}{subsubsection.14.3.5}}
  167. \@writefile{toc}{\contentsline {subsection}{\numberline {14.4}Income Statement}{35}{subsection.14.4}}
  168. \@writefile{toc}{\contentsline {subsubsection}{\numberline {14.4.1}Uses of an Income Statement}{36}{subsubsection.14.4.1}}
  169. \@writefile{toc}{\contentsline {subsection}{\numberline {14.5}Balance Sheet}{36}{subsection.14.5}}
  170. \@writefile{toc}{\contentsline {subsection}{\numberline {14.6}What if the Balance Sheet doesn't balance?}{37}{subsection.14.6}}
  171. \@writefile{toc}{\contentsline {subsection}{\numberline {14.7}No Statement of Owner Equity?}{37}{subsection.14.7}}
  172. \@writefile{toc}{\contentsline {section}{\numberline {15}The Template System}{37}{section.15}}
  173. \@writefile{toc}{\contentsline {subsection}{\numberline {15.1}Text Templates}{37}{subsection.15.1}}
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  175. \@writefile{toc}{\contentsline {subsection}{\numberline {15.3}\LaTeX \ Templates}{38}{subsection.15.3}}
  176. \@writefile{toc}{\contentsline {subsubsection}{\numberline {15.3.1}What is \LaTeX \ ?}{39}{subsubsection.15.3.1}}
  177. \@writefile{toc}{\contentsline {subsubsection}{\numberline {15.3.2}Using LyX to Edit \LaTeX \ Templates}{39}{subsubsection.15.3.2}}
  178. \@writefile{toc}{\contentsline {subsection}{\numberline {15.4}Customizing Logos}{39}{subsection.15.4}}
  179. \@writefile{toc}{\contentsline {subsection}{\numberline {15.5}How are They Stored in the Filesystem?}{39}{subsection.15.5}}
  180. \@writefile{toc}{\contentsline {subsection}{\numberline {15.6}Upgrade Issues}{40}{subsection.15.6}}
  181. \@writefile{toc}{\contentsline {part}{II\hspace {1em}Technical Overview}{41}{part.2}}
  182. \@writefile{toc}{\contentsline {section}{\numberline {16}Basic Architecture}{41}{section.16}}
  183. \@writefile{toc}{\contentsline {subsection}{\numberline {16.1}The Software Stack}{41}{subsection.16.1}}
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  227. \@writefile{toc}{\contentsline {section}{\numberline {A}Where to Go for More Information}{50}{section.A}}
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  235. \@writefile{toc}{\contentsline {section}{\numberline {E}GNU Free Documentation License}{53}{section.E}}
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  246. \@writefile{toc}{\contentsline {subsection}{10. FUTURE REVISIONS OF THIS LICENSE}{58}{section*.3}}
  247. \@writefile{toc}{\contentsline {subsection}{ADDENDUM: How to use this License for your documents}{58}{section*.3}}