A Cli tool for creating a general ledger from the journal.

How to use

First, install the cli via npm:

npm i -g moneybit

This installs mb command.

Then run:

mb ledger journal.yml --chart chart.yml

This outputs the general ledger in yaml format to stdout according to the given yaml files journal.yml and chart.yml. See the below for details.

Journal YAML

The journal is the series of trades in chronological order. Each trade should have the following format

id: 1001
date: 2015-01-05
desc: Start the business
dr:
  Cash in bank: 1000
cr:
  Capital: 1000

• id is an arbitrary string and has to be unique in the journal.
• date is the date of the trade.
• desc is the description of the trade.
• dr means the debits of the trade.
  • dr has at least one account. In this case, it has Cash in bank account with the amount 1000.
  • dr can have multiple accounts.
• cr means the credits of the trade.
  • cr has at least one account. In this case, it has Capital account with the amount 1000.
  • cr can have multiple accounts.
• The total amount of the credits and debits must be the same in a account.

Multiple entry journal looks like the following:

id: 1
date: 2015-01-05
desc: Start the business
dr:
  Cash in bank: 1000
cr:
  Capital: 1000
---
id: 2
date: 2015-01-30
desc: Sold the item
dr:
  Cash in bank: 1000
cr:
  Sales: 1000
---
...

Each document in a yaml represents a trade.

Chart YAML

This file defines which account belongs to which major account type. For example, the account Sales belongs Revenue, Cash belongs to Asset etc.

The format is like the following:

asset:
- Account receivable
- Cash in deposit
liability:
- Account payable
equity:
- Capital
revenue:
- Sales
expense:
- Freight
- Communications
- Business trip
- Library cost

Ledger YAML

This is the output of this cli and represents the general ledger. The accounts in the input journal are collected by its account type and its major type. It has the following format.

asset:
  Cash in bank:
    total: 1050
    accounts:
      - date: 2015-01-01
        desc: Start the business
        dr: 1000
        cor: Capital
        ref: 1001
liability: ...
equity: ...
revenue: ...
expense: ...

CLI

mb ledger

The usage of cli is as follows:

mb ledger path/to/journal.yml [--chart path/to/chart.yml]

The default for --chart is chart.yml.

mb bs

bs subcommand outputs the balance sheet as yaml.

$ mb bs path/to/journal [--chart path/to/chart.yml]
asset:
  Cash in hand: 37072
  Accounts receivable: 0
  Cash in bank: 892000
  total: 929072
liability:
  Accounts payable: 5616
  total: 5616
equity:
  Capital: 2432
  Retained earnings: 921024
  total: 923456
total: 929072

mb monthly

monthly subcommand outputs the monthly total of the given type. (This information is required in Japanese official tax document.)

mb monthly path/to/journal "Cash in hand" [--chart path/to/chart.yml]

mb monthly-ledger

monthly-ledger subcommand outputs the monthly ledger of the given type.

mb monthly-ledger path/to/journal "Sales" [--chart path/to/chart.yml]

History

• 2019-12-14 v0.11.0 Added accountTypeChart.replace method.
• 2019-03-21 v0.10.0 Added ledger.hasSubledgerOfAccountType method.
• 2018-07-30 v0.9.1 journal.trades is sorted by date.

LICENSE

MIT