Bookkeeping for self-employed

Write troublesome double-entry bookkeeping programmatically!

This library is strongly inspired by Haskell bookkeeping-jp Sample

Feature

• Automatic serial number in date order
• 1to1 and 1toN compound entry
• Journal and general ledger csv output
• Trial balance and its monthly csv output

Usage

See the test

You can generate csv outputs by running the following command

yarn
yarn test

See the outputs on github pages.

Overview

Write transactions like this...

transaction = do
  year 2020
    month 1 do
      day 10 do
        sales "some work A" 50_000
        travel "round trip P" 10_000
      day 20 do
        sales "some work B" 100_000
    month 2 do
  ...

Then you will get csv files

dist
├── 2019
.   ...
└── 2020
    ├── journal.csv
    ├── ledger
    │   ├── Assets
    │   │   └── WithdrawalsByOwner.csv
    │   ├── Expenses
    │   │   ├── Commission.csv
    │   │   ├── Communication.csv
    │   │   ├── Rent.csv
    │   │   ├── Supplies.csv
    │   │   ├── Travel.csv
    │   │   └── Utilities.csv
    │   ├── Liabilities
    │   │   └── AccountsPayable.csv
    │   ├── Revenue
    │   │   └── Sales.csv
    │   └── Stock
    │       └── InvestmentsByOwner.csv
    └── summary
        ├── monthly
        │   ├── 1
        │   │   ├── trialBalance.csv
        │   │   └── trialBalanceSummary.csv
        .   .   ...
        │   ├── 2
        │   │   ├── trialBalance.csv
        │   │   └── trialBalanceSummary.csv
        │   └── 12
        │       ├── trialBalance.csv
        │       └── trialBalanceSummary.csv
        ├── trialBalance.csv
        └── trialBalanceSummary.csv

The contents like below

dist/2020/journal.csv

No,日付,摘要,借方勘定科目,貸方勘定科目,金額
2,2020/1/25,"家賃按分5割1月分",地代家賃,事業主借,25000
3,2020/2/15,"名刺作成",消耗品費,事業主借,5000
3,2020/2/15,"名刺作成",支払手数料,事業主借,200
4,2020/2/18,"PC買掛",消耗品費,事業主借,100000
4,2020/2/18,"PC買掛",消耗品費,買掛金,50000
5,2020/2/20,"xxxコーディング",事業主貸,売上,100000
6,2020/2/25,"家賃按分5割2月分",地代家賃,事業主借,25000
7,2020/3/5,"xxxコーディング一部返金",売上,事業主貸,20000
8,2020/3/10,"yyyサーバー構築",事業主貸,売上,200000
9,2020/3/25,"家賃按分5割3月分",地代家賃,事業主借,25000
10,2020/3/30,"PC買掛完了",買掛金,事業主借,50000

dist/2020/ledger/Revenue/Sales.csv

No,日付,摘要,勘定科目,借方金額,貸方金額
5,2020/2/20,"xxxコーディング",事業主貸,,100000
7,2020/3/5,"xxxコーディング一部返金",事業主貸,20000,
8,2020/3/10,"yyyサーバー構築",事業主貸,,200000

dist/2020/summary/trialBalance.csv

勘定科目,借方合計,貸方合計,借方残高,貸方残高
事業主貸,300000,20000,280000,
事業主借,,230200,,230200
売上,20000,300000,,280000
買掛金,50000,50000,,
地代家賃,75000,,75000,
通信費,,,,
水道光熱費,,,,
交通費,,,,
消耗品費,155000,,155000,
支払手数料,200,,200,

dist/2020/summary/trialBalanceSummary.csv

勘定科目分類,借方合計,貸方合計,借方残高,貸方残高
資産,300000,20000,280000,
負債,50000,50000,,
資本,,230200,,230200
収益,20000,300000,,280000
費用,230200,,230200,