Accounting system BOKIN
Edition 0.5, for BOKIN version 0.5
20 July 2008
by Tama Communications Corporation
Copyright (C) 2005, 2008 Tama Communications Corporation
This is the first edition of the BOKIN documentation,
and is consistent with 0.5.
Published by Tama Communications Corporation
Tama-shi, Tokyo, Japan.
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, with no Front-Cover Texts,
and with no Back-Cover Texts.
A copy of the license is included in the section entitled "GNU
Free Documentation License".
BOKIN is an accounting system based on double-entry bookkeeping.
BOKIN is free software, and is commercial (for-profit) software based on BOKIN model.
The name BOKIN has two meanings:
bookkeeping (BOokKeepINg) in English
and
collecting donations (BO=collect, KIN=money)
in Japanese.
Since BOKIN is a batch based system, it doesn't require any GUI.
Instead, BOKIN use GNU Make to do the accounting calculations.
BOKIN model is a business model of obtaining proceeds
by widely collecting donations while distributing free software.
For more information, see section B. Business Model.
BOKIN runs on a POSIX compatible operating system like GNU or BSD.
The following two software are required:
- GNU Guile
-
GNU Guile
(1)
is a Scheme implementation of GNU Project.
Scheme is a kind of Lisp language.
BOKIN is almost written in GNU Guile.
- GNU Make
-
Originally, GNU Make
(2)
is a tool which controls the generation of executables
from the program's source files, but in BOKIN, it is used for accounting
calculations.
The following software are not necessarily needed but are recommended,
since BOKIN is constructed on the assumption of the use of them.
Seeing these software, you might understand the reason why BOKIN
has neither database facility nor network facility.
In this manual, these programs are not treated.
- CVS
-
CVS
(3)
is a version control system.
Originally, CVS is used for sharing source code of programs, but in BOKIN,
we can use it as a multi-user accouting database system with history function.
- SSH
-
SSH
(4)
is a secure shell for remote login.
Using SSH with CVS, you can safely update your accounting database
from all over the world.
- GnuPG
-
GnuPG
(5)
is a OpenPGP implementation of GNU Project.
It can be used to encrypt data and create digital signatures.
In BOKIN, we can use it for digital signature of financial statement.
The following four entities, Pair, Account, Account Tree and Transaction
are the central conponents of the BOKIN financial data model.
Pair is the essence of double-entry bookkeeping.
Internally of the BOKIN system, all numerical values are expressed as pair.
A pair has two entries, debit and credit.
This is presented as follows:
(debit . credit)
For example, if the debit is 200 and the credit is 100
then it is presented like this:
(200 . 100)
Addition of pairs is the addition of each elements.
(200 . 100) + (50 . 10) => (250 . 110)
There is no subtraction in pairs; there is only addition.
When the debit and the credit is equal like follows, we call it is
in balance.
(100 . 100)
The name such as debit and credit is not significant.
If you are a Lisp programmer then you may call them car and cdr
else left and right, as long as they are used consistently.
Pair is used for the value of account described in the next section.
Account is variable for accounting calculation.
An account has a name and a value; the value is always pair.
For example, if the debit of the assets is 200 and the credit is 100
then it is presented like this:
assets (200 . 100)
We can refer this account by the account name assets.
Account is prepared according to the economical realities.
In general, at least five basic accounts should be prepared.
They are assets, liabilities, stockholders-equity,
expenses and revenues.
All accounts are part of account tree.
You can freely define your account tree according to your business.
In detail of the format, see section 6.9 account - format of the account definition file.
BOKIN includes some pre-defined account definition files.
The definition is like follows:
%debit (UPPER LEVEL)
01 assets ROOT ACCOUNT
02 current-assets BRANCH ACCOUNT
03 cash-on-hand-and-in-banks BRANCH ACCOUNT
04 cash LEAF ACCOUNT
04 current-deposit LEAF ACCOUNT
04 ordinary-current-deposit LEAF ACCOUNT
... (LOWER LEVEL)
The %debit at the head means that the following accounts are
debit type.
There are four account types, debit, credit, open
and close in BOKIN.
Most accounts belong to debit type or credit type.
The number at the head of each line is account level,
which expresses the degree of abstraction of account.
Accounts whose level is 1 (the most abstract level) are called
root account.
The five basic accounts, that is, assets, liabilities,
stockholders-equity, expenses and revenues should be
defined as root accounts.
Additionally, BOKIN use three special root accounts,
profit-and-loss, opening-balance and closing-balance.
Accounts which has no lower level account (the most concrete level)
are called leaf account.
Accounts which is nether root account nor leaf account,
are called branch account.
The initial value of each account is (0 . 0).
After some calculations, account tree might become like follows:
%debit
01 assets (3250000 . 250000)
02 current-assets (3000000 . 250000)
03 cash-on-hand-and-in-banks (3000000 . 250000)
04 cash (0 . 0)
04 current-deposit (0 . 0)
04 ordinary-current-deposit (3000000 . 250000)
...
Calculation is done as tree calculation described below.
Addition to an account is done as tree calculation, that is,
it is always done against a leaf account first and is applied to
all the upper level accounts afterwards.
For example, when (2 . 1) is added to the account C shown below,
01 A (0 . 0)
02 B (0 . 0)
03 C (0 . 0)-!-
03 D (0 . 0)
03 E (0 . 0)
the calculation is done like follows:
01 A (2 . 1)-!- + (2 . 1)
02 B (2 . 1)-!- + (2 . 1)
03 C (2 . 1)-!- + (2 . 1)
02 D (0 . 0)
03 E (0 . 0)
Continuously, when (3 . 2) is added to the account E,
the calculation is done like follows:
01 A (5 . 3)-!- + (3 . 2)
02 B (2 . 1)
03 C (2 . 1)
03 D (3 . 2)-!- + (3 . 2)
03 E (3 . 2)-!- + (3 . 2)
As a result, each account has the total of the lower level accounts.
The first target of tree calculation must be a leaf account,
but exceptionally, a branch account is acceptable only when all of
the lower accounts become in balance as a result.
It is used for profit and loss calculation.
Tree calculation is done as part of transaction described
in the next section.
The balance of account is calculated from the debit and the credit.
If the account belongs to debit type, the balance is debit - credit
else credit - debit.
The list of the balance of an account tree is called a balance sheet.
Let's make a small balance sheet from the following tree:
%debit
01 A (5 . 3)
02 B (2 . 1)
03 C (2 . 1)
03 D (3 . 2)
03 E (3 . 2)
The balance sheet of above account tree is like follows:
%debit
01 A 2 = 5 - 3
02 B 1 = 2 - 1
03 C 1 = 2 - 1
03 D 1 = 3 - 2
03 E 1 = 3 - 2
A term end balance sheet is the most important material of
the financial statement.
You can use path name to identify an account.
Path means the route from an account to the root account;
path name is made by concatnating account names using `/'.
Using path name, you can use duplicate accounts in a tree.
For example, if your account tree is like follows, the name ABC-bank
is no longer unique.
%debit
01 assets
02 current-assets
03 cash-on-hand-and-in-banks
04 cash
04 current-deposit
05 ABC-bank DEFINED
04 ordinary-current-deposit
05 ABC-bank DEFINED AGAIN
...
You can identify the ABC-bank in the current-deposit
as current-deposit/ABC-bank.
This method of account name specification is similar to UNIX file system.
Following path names are all correct:
current-deposit/ABC-bank
cash-on-hand-and-in-banks/current-deposit/ABC-bank
current-assets/cash-on-hand-and-in-banks/current-deposit/ABC-bank
assets/current-assets/cash-on-hand-and-in-banks/current-deposit/ABC-bank
/assets/current-assets/cash-on-hand-and-in-banks/current-deposit/ABC-bank
In the last example, the `/' at the head of the name means
that the assets is a root account.
Please notice that just ABC-bank is no longer correct,
since it is not unique.
A transaction consists of a date and two or more accounts with value;
the values are added to the correspoinding accounts in the account tree.
A transaction changes an accout tree from a corrct status to another
correct one, by forcing some constraints.
Most important constraint is that a transaction always has at least two
accounts, and the total of accounts is always in balance.
BOKIN system check it for each transaction.
As a result, transaction, though it is not complete,
ensure the constant correctness of the account tree.
The entry of every day is done to slip files.
A line of slip file contains a slip, which constructs a transaction.
For example, a rental house rent directly paid from the savings
on June 8 in 2005 should be written as follows:
20050608 rental-house-rent/100000 ordinary-current-deposit/100000
The account names above must be defined in your account definition file.
The value is not pair but a natural number.
See section 3. How to write Slips in detail.
Slip files are sorted and converted into S-transaction by BOKIN commands.
S-transaction is internal format of transaction and is presented
as S-expression of Scheme language.
20050608 rental-house-rent/100000 ordinary-current-deposit/100000
=> ((2005 6 8) (("rental-house-rent" (100000 . 0)) (CONTINUE)
("ordinary-current-deposit" (0 . 100000))))
You can see the value is converted into pair.
Above S-transaction means
adding (100000 . 0) to the account named rental-house-rent
and adding (0 . 100000) to the account named
ordinary-current-deposit.
All accounts is defined in the account tree, and the addition is done
as tree calculation.
Since BOKIN is a batch based system, and now it doesn't have any input program,
you must write your slip files by hand.
The slip files are files consisting of newline separated records,
one per slip. For each slip a single line should be present with
the following information:
- date
-
slip date(8 digits)
- debit
-
Left side of the slip
- credit
-
Right side of the slip
- comment
-
Any note(optional)
Fields are separated by any number of blanks and/or tab characters,
but the comment field can contains blanks.
See section 6.10 slip - format of the slip file in detail.
For example, a rental house rent directly paid from the savings
on June 8 in 2005 should be written as follows:
20050608 rental-house-rent/100000 ordinary-current-deposit/100000 It's expensive!
20050608 is date, rental-house-rent/100000 is left side,
ordinary-current-deposit/100000 is right side and
It's expensive! is comment.
Basically, this form is the same as a usual transfer slip.
If you don't know how to write transfer slip, please consult one of
the primer of bookkeeping.
Only one value can be omitted in a slip because the total of debit and
the total of credit is equal in a transaction.
BOKIN complete the omitted value. Thus, the following two slips are equivalent.
20050608 rental-house-rent/100000 ordinary-current-deposit/100000
20050608 rental-house-rent/100000 ordinary-current-deposit
You can use this function for automatic calculation.
When you buy the one hundred of stock of XYZ-company at the price
200 with 150 fee, and sell them at the price 220 with 150 fee,
you can write slips like follows:
20050625 securities/XYZ-company/20150 ABC-stock-company
20050628 ABC-stock-company/22000,profit-on-securities-sold (CONTINUE)
securities/XYZ-company/20150
20050628 agiotage-commission/150 ABC-stock-company
The profit-on-securities-sold is automatically calculated.
Any scheme expression is acceptable as an account value.
The example ahead can be rewritten like follows:
20050625 securities/XYZ-company/(+ (* 200 100) 150) ABC-stock-company
20050628 ABC-stock-company/(* 220 100),profit-on-securities-sold (CONTINUE)
securities/XYZ-company/(balance)
20050628 agiotage-commission/150 ABC-stock-company
The (+ (* 200 100) 150) is evaluated, and becomes 20150.
The (balance) is a built-in function of BOKIN which returns
the current balance of the account. You can define your own custom
functions too.
Let's assume that you need a function which converts sales into
including tax of 5%. It is convenient if the following function
is available.
20050731 accounts-receivable sales/(include-tax 100000)
This is equivalent with the following.
20050731 accounts-receivable sales/105000
To make such function include-tax, you should write a file named
`custom.scm' in the project directory with the following contents.
(define-module (bokin transaction))
(define consume-tax-rate 0.05)
(define (include-tax price)
(inexact->exact (+ price (* consume-tax-rate price))))
In custom functions, you can refer the following data.
current-tree
-
current-node
-
current-date
-
Referring to current-node, you can write a depreciation macro like follows:
20060331 depreciation accumulated-depreciation/(depr (balance "tools-and-implements") 5)
This example is included in the demo in the BOKIN package.
This chapter explains the usage of BOKIN concretely.
-
First of all, you should make a new company directory and the establishment
period directory in it.
$ mkdir company
$ cd company
$ mkdir 0
The directory name "0" means establishment period.
You should make period directories using the period number.
Since it is not a free custom, you should follow this.
-
Next, copy `subdir.mk' from the BOKIN system directory as Makefile
and execute
make setup.
$ cp `bknconfig SYSTEM_DIRECTORY`/subdir.mk Makefile
$ make setup
Created BOKIN_ROOT.
Created share.mk.
Created 0/Makefile.
$ ls
0 Makefile BOKIN_ROOT share.mk
The `BOKIN_ROOT' is just the mark of the project directory.
The `share.mk' is a Makefile which is shared by all periods.
-
Edit the `share.mk' and uncomment the line which includes
DEFINE_DIRECTORY.
[share.mk]
#DEFINE_DIRECTORY := /usr/local/share/bokin/C
=>DEFINE_DIRECTORY := /usr/local/share/bokin/C
Since the `share.mk' is shared by all period directories,
this definition influences all periods.
The setting of the project directory ends by this.
-
From now on, let's setup for each period directory.
You must make `0/main.slip' from scratch. The contents is like follows:
[0/main.slip]
20050401 ordinary-current-deposit/3000000 capital-stock/3000000
20050401 organization-expenses/250000 ordinary-current-deposit/250000
If you cannot understand how to write slip file then you can copy
`demo/C/0/main.slip' in this package here.
-
Then please invoke
make and show the `asset.balance'
$ make
(... LOG MESSAGES ...)
$ cat 0/asset.balance
;
; A trial balance produced by bknprint version 0.1
;
; File: asset.balance
; Directory: /tmp/company/0
; Command: /usr/local/bin/bknprint -v -b asset.snap -o asset.balance
;
01 assets 3000000
02 current-assets 2750000
03 cash-on-hand-and-in-banks 2750000
04 ordinary-current-deposit 2750000
02 deferred-assets 250000
03 organization-expenses 250000
01 stockholders-equity 3000000
02 capital-stock 3000000
$ _
This is the Balance Sheet of the establishment period of the company.
-
Similary, let's make the period 1 directory and the slip file in it.
$ mkdir 1
$ make setup
Created 1/Makefile.
$ vi 1/main.slip (MAKE YOUR SLIP FILE)
If you cannot understand how to write slip file then you can copy
`demo/C/1/main.slip' in this package here.
-
Then please invoke
make and show the `asset.balance'
$ make
(... LOG MESSAGES ...)
$ cat 1/asset.balance
;
; A trial balance produced by bknprint version 0.1
;
; File: asset.balance
; Directory: /tmp/company/1
; Command: /usr/local/bin/bknprint -v -b asset.snap -o asset.balance
;
01 assets 5141055
02 current-assets 4521955
03 cash-on-hand-and-in-banks 2021955
04 cash 96273
04 ordinary-current-deposit 1925682
03 accounts-receivable 2500000
02 fixed-assets 283100
03 tangible-fixed-assets 83100
04 tools-and-implements 120000
04 accumulated-depreciation -36900
03 investments-etc 200000
04 deposit 200000
02 deferred-assets 336000
03 organization-expenses 200000
03 pre-operating-expenses 136000
01 liabilities 1552696
02 current-liabilities 1552696
03 call-money 351596
04 short-term-loans-from-officers-and-employees 351596
03 accounts-payable 1201100
04 accrued-corporation-tax-etc 301100
04 accrued-officers-salalies 900000
01 stockholders-equity 3588359
02 capital-stock 3000000
02 surplus 588359
03 unappropriated-profit 588359
04 net-income 588359
$ _
This is the Balance Sheet of the 1st period.
Similary, you can make Income Statement from `1/income.balance' and
`1/profit.balance'.
In near future, BOKIN will generate the TeX source of financial statement
automatically.
This chapter explains the usage of the demonstration files.
BOKIN package includes a demonstration of a small company of
the year of establishment.
First of all, extract BOKIN package using tar command, and move to the
`demo' directory.
$ tar xzvf bokin-XXXXX.tar.gz (XXXXX IS VERSION NUMBER)
$ cd bokin-XXXXX/demo
$ ls
C README ja setup.sh
If you would like to execute Japanese demonstration then move to `ja'
directory else move to `C' directory, and invoke `../setup.sh' script.
$ cd C
$ ../setup.sh
Created BOKIN_ROOT.
Created 0/Makefile.
Created 1/Makefile.
$ _
Now, preparation was completed.
Please type make, move to the `1' directory which means
the period 1, and confirm the result.
$ make
(... LOG MESSAGES ...)
$ cd 1
$ ls
Makefile forward-closing.trans opening.balance
asset.balance forward-opening.trans opening.scm
asset.snap income.balance opening.snap
closing-profit.scm income.snap opening.trans
closing-transfer.scm initial.balance profit.balance
closing.balance initial.snap profit.snap
closing.snap main.slip user-transactions.scm
forward-closing.scm opening-transfer.scm user-transactions.trans
$ _
This chapter contains a reference manual of BOKIN commands.
Though these commands except for bknfind are usually invoked
by GNU Make, all commands can be individually invoked.
bknapply - apply transactions to the given snapshot
bknapply [option ...] snapshot [S-transaction ...]
bknapply --help
bknapply --version
The bknapply loads the given snapshot, applies the given
transactions and print the new snapshot as the result.
The transaction must be S-expression converted by bknparse(1).
If no transaction is given, bknapply read from the standard input.
By default, bknapply writes the results to the standard output.
The following options are available:
- `-o', `--output' output
-
Write output to output file instead of to the standard output.
- `-f', `--force'
-
Make the snapshot up to date before reading.
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
The bknapply exits with a non 0 value if an error occurred, 0 otherwise.
bknconfig(1),
bknfind(1),
bknparse(1),
bknprint(1),
bknsort(1),
bknstate(1),
bkntrans(1),
account(5),
slip(5).
Tama Communications Corporation.
bknconfig - print out the configuration variables
bknconfig [name]
bknconfig --help
bknconfig --version
The bknconfig prints out the names and values of the variables
in the configuration, with one name/value pair per line.
If name is specified, only its value is printed.
The following options are available:
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
- `system.conf'
-
System configuration file. This file is installed to the
system data directory.
- `user.conf'
-
User configuration file.
This file must be put in the current directory,
the project directory or the directories between two.
The bknconfig exits with a non 0 value if an error occurred, 0 otherwise.
bknapply(1),
bknfind(1),
bknparse(1),
bknprint(1),
bknsort(1),
bknstate(1),
bkntrans(1),
account(5),
slip(5).
Tama Communications Corporation.
bknfind - print lines matching an account
bknfind [option ...] account [S-transaction ...]
bknfind --help
bknfind --version
The bknfind searches the given S-transaction files,
or the default input files if no files are given
for lines containing a match to the given account name.
The default input files are `opening.scm' and `user-transactions.scm'.
The matching means to be equal to the given account or equal to one of
the descendants of it in an account tree.
The bknfind always writes the results to the standard output.
The following options are available:
- `-f', `--force'
-
Make the snapshot file up to date before reading.
- `-b', `--balance'
-
Show the balance for each line.
It assumes that the input lines are sorted by the date.
- `-s', `--snapshot' snapshot
-
Load the given snapshot. The default is `initial.snap'.
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
The bknfind exits with a non 0 value if an error occurred, 0 otherwise.
bknapply(1),
bknconfig(1),
bknparse(1),
bknprint(1),
bknsort(1),
bknstate(1),
bkntrans(1),
account(5),
slip(5).
Tama Communications Corporation.
bknparse - compiler to convert transactions into S-transaction
bknparse [option ...] [transaction]
bknparse --help
bknparse --version
The bknparse compiles descriptions of transaction
within the transaction file, or the standard input
if no file is given, and convert them into S-transaction.
By default, bknparse writes the results to the standard output.
It assumes that the transaction file is sorted by the date.
Otherwise, you can use bknsort(1) to do it.
The following options are available:
- `-o', `--output' output file
-
Write output to output file instead of to the standard output.
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
The bknparse exits with a non 0 value if an error occurred, 0 otherwise.
bknapply(1),
bknconfig(1),
bknfind(1),
bknprint(1),
bknsort(1),
bknstate(1),
bkntrans(1),
account(5),
slip(5).
Tama Communications Corporation.
bknprint - print out given account tree
bknprint [option ...] [snapshot]
bknprint --help
bknprint --version
The bknprint print the contents of the given snapshot,
or the standard input if no files are given.
By default, bknprint writes the results to the standard output.
The following options are available:
- `-a', `--alternative'
-
Show the alternative name if the account has alternative name
and the balance is smaller than 0.
For example, show 'ordinary-loss' instead of 'ordinary-income'.
- `-b', `--balance'
-
Show the balance for each account.
Generally this output is called Trial Balance of Balances.
- `-o', `--output' output file
-
Write output to output file instead of to the standard output.
- `-p', `--pair'
-
Show the pair for each account. This is the default.
Generally this output is called Trial Balance of Totals.
- `-l', `--level' n
-
Print only nodes under the level n.
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
The bknprint exits with a non 0 value if an error occurred, 0 otherwise.
bknapply(1),
bknconfig(1),
bknfind(1),
bknparse(1),
bknsort(1),
bknstate(1),
bkntrans(1),
account(5),
slip(5).
Tama Communications Corporation.
bknsort - sort lines of slips
bknsort [option ...] [slip ...]
bknsort --help
bknsort --version
The bknsort sorts all the lines by the date
from the given slip files,
or the standard input if no files are given.
By default, bknsort writes the results to the standard output.
The following options are available:
- `-o', `--output' output file
-
Write output to output file instead of to the standard output.
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
The bknsort exits with a non 0 value if an error occurred, 0 otherwise.
bknapply(1),
bknconfig(1),
bknfind(1),
bknparse(1),
bknprint(1),
bknstate(1),
bkntrans(1),
account(5),
slip(5).
Tama Communications Corporation.
bknstate - make a TeX source of financial statement.
bknstate [option ...] asset [income profit]
bknstate --help
bknstate --version
The bknstate generates a TeX source of financial statement.
The arguments should be snapshot file.
Bknstate print balance sheet if asset snapshot is specified,
and print income statement if income and profit snapshot are specified.
The present version is only for Japanese, and assumes `ja/account.def'.
The version in the future will support other language, and the specification
will be greatly changed.
The following options are available:
- `-o', `--output' output
-
Write output to output file instead of to the standard output.
- `-l', `--level' n
-
Descend at most n account levels. The default is 4.
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
The bknstate exits with a non 0 value if an error occurred, 0 otherwise.
bknapply(1),
bknconfig(1),
bknfind(1),
bknparse(1),
bknprint(1),
bknsort(1),
bkntrans(1),
account(5),
slip(5).
Tama Communications Corporation.
bkntrans - convert the given snapshot to transactions
bkntrans [option ...] [snapshot]
bkntrans --help
bkntrans --version
The bkntrans generates the closing or the opening transactions
for given snapshot or the standard input if no files are given.
Applying the closing transactions to a snapshot, the snapshot will be
in balance; opening transactions are the reverse.
By default, bkntrans writes the results to the standard output.
The following options are available:
- `-p', `--open'
-
Generate opening transactions.
- `-c', `--close'
-
Generate closing transactions. This is the default.
- `-o', `--output' output file
-
Write output to output file instead of to the standard output.
- `-v', `--verbose'
-
Be extra verbose.
- `--help'
-
Print a usage message on standard output and exit successfully.
- `--version'
-
Print version information on standard output then exit successfully.
The bkntrans exits with a non 0 value if an error occurred, 0 otherwise.
bknapply(1),
bknconfig(1),
bknfind(1),
bknparse(1),
bknprint(1),
bknsort(1),
bknstate(1),
account(5),
slip(5).
Tama Communications Corporation.
account - format of the account definition file
The account definition file contains information regarding
the account tree. For each account a single line
should be present with the following information:
- account level
-
The degree of abstraction of account.
It must be natural number.
Top level is always 1, and the lower level is larger than it.
- account name
-
Account names are sequences of letters, digits,
underscores(
_), hyphens(-) and colons(:)
that do not begin with a digit.
(This limitation will be loosened in the future.)
Account name must be unique among the same level of the tree.
Fields are separated by any number of blanks and/or tab characters.
Lines whose first character is a semicolon ; are comments,
and are ignored. Blank lines which consist only of spaces,
tabs or newlines are also ignored.
Lines whose first character is a percent-sign % are meta records.
These are four meta records as follows:
- %debit
-
The accounts from here belong to debit type.
- %credit
-
The accounts from here belong to credit type.
- %open
-
The account follows is opening account.
- %close
-
The account follows is close account.
The account name field might contain a slash-sign /
separated subfields as follows:
- positive name
-
It is used when the balance is zero or positive.
- negative name
-
It is used when the balance is negative.
The name of this type is used for 'profit and loss' account.
For example, 'operating-income/operating-loss' means 'operating-loss'
if the balance is negative, else 'operating-income'.
%debit
01 assets
02 current-assets
03 cash-on-hand-and-in-banks
04 cash
04 current-deposit
04 ordinary-current-deposit
03 bill-receivable
...
%credit
01 liabilities
02 current-liabilities
03 bill-payable
03 accounts-payable
03 call-money
04 short-term-loans-from-officers-and-employees
...
bknapply(1),
bknconfig(1),
bknfind(1),
bknparse(1),
bknprint(1),
bknsort(1),
bkntrans(1),
transaction(5).
Tama Communications Corporation.
slip - format of the slip file
The slip files are files consisting of newline separated records,
one per slip. For each slip a single line should be present with
the following information:
- date
-
Slip date
- debit
-
Left side of the slip
- credit
-
Right side of the slip
- comment
-
Any note(optional)
Fields are separated by any number of blanks and/or tab characters,
but the comment field can contains blanks.
Lines whose first character is a semicolon ; are comments,
and are ignored. Blank lines which consist only of spaces,
tabs or newlines are also ignored.
The debit and credit are comma separated list which
are not empty, whose element contains an account name and the value
splitted by /.
The account must be a leaf account; but exceptionally,
a branch account is acceptable only when all of the lower accounts
become in balance as a result.
The value must be a natural number or any scheme expression.
Only one value per one slip can be omitted with /.
(balance [account])
-
Return the balance of the account.
20040510 ordinary-current-deposit/3000000 capital-stock/3000000 Comment.
20040510 organization-expenses/250000 ordinary-current-deposit
20050625 securities/XYZ-company/(+ (* 200 100) 150) ABC-stock-company
bknapply(1),
bknconfig(1),
bknfind(1),
bknparse(1),
bknprint(1),
bknsort(1),
bkntrans(1),
account(5).
Tama Communications Corporation.
Version 1.2, November 2002
Copyright (C) 2000,2001,2002 Free Software Foundation, Inc.
51 Franklin St, Fifth Floor, Boston, MA 02110-1301, USA
Everyone is permitted to copy and distribute verbatim copies
of this license document, but changing it is not allowed.
-
PREAMBLE
The purpose of this License is to make a manual, textbook, or other
functional and useful document free in the sense of freedom: to
assure everyone the effective freedom to copy and redistribute it,
with or without modifying it, either commercially or noncommercially.
Secondarily, this License preserves for the author and publisher a way
to get credit for their work, while not being considered responsible
for modifications made by others.
This License is a kind of "copyleft", which means that derivative
works of the document must themselves be free in the same sense. It
complements the GNU General Public License, which is a copyleft
license designed for free software.
We have designed this License in order to use it for manuals for free
software, because free software needs free documentation: a free
program should come with manuals providing the same freedoms that the
software does. But this License is not limited to software manuals;
it can be used for any textual work, regardless of subject matter or
whether it is published as a printed book. We recommend this License
principally for works whose purpose is instruction or reference.
-
APPLICABILITY AND DEFINITIONS
This License applies to any manual or other work, in any medium, that
contains a notice placed by the copyright holder saying it can be
distributed under the terms of this License. Such a notice grants a
world-wide, royalty-free license, unlimited in duration, to use that
work under the conditions stated herein. The "Document", below,
refers to any such manual or work. Any member of the public is a
licensee, and is addressed as "you". You accept the license if you
copy, modify or distribute the work in a way requiring permission
under copyright law.
A "Modified Version" of the Document means any work containing the
Document or a portion of it, either copied verbatim, or with
modifications and/or translated into another language.
A "Secondary Section" is a named appendix or a front-matter section
of the Document that deals exclusively with the relationship of the
publishers or authors of the Document to the Document's overall
subject (or to related matters) and contains nothing that could fall
directly within that overall subject. (Thus, if the Document is in
part a textbook of mathematics, a Secondary Section may not explain
any mathematics.) The relationship could be a matter of historical
connection with the subject or with related matters, or of legal,
commercial, philosophical, ethical or political position regarding
them.
The "Invariant Sections" are certain Secondary Sections whose titles
are designated, as being those of Invariant Sections, in the notice
that says that the Document is released under this License. If a
section does not fit the above definition of Secondary then it is not
allowed to be designated as Invariant. The Document may contain zero
Invariant Sections. If the Document does not identify any Invariant
Sections then there are none.
The "Cover Texts" are certain short passages of text that are listed,
as Front-Cover Texts or Back-Cover Texts, in the notice that says that
the Document is released under this License. A Front-Cover Text may
be at most 5 words, and a Back-Cover Text may be at most 25 words.
A "Transparent" copy of the Document means a machine-readable copy,
represented in a format whose specification is available to the
general public, that is suitable for revising the document
straightforwardly with generic text editors or (for images composed of
pixels) generic paint programs or (for drawings) some widely available
drawing editor, and that is suitable for input to text formatters or
for automatic translation to a variety of formats suitable for input
to text formatters. A copy made in an otherwise Transparent file
format whose markup, or absence of markup, has been arranged to thwart
or discourage subsequent modification by readers is not Transparent.
An image format is not Transparent if used for any substantial amount
of text. A copy that is not "Transparent" is called "Opaque".
Examples of suitable formats for Transparent copies include plain
ASCII without markup, Texinfo input format, LaTeX input
format, @acronym{SGML} or @acronym{XML} using a publicly available
@acronym{DTD}, and standard-conforming simple @acronym{HTML},
PostScript or @acronym{PDF} designed for human modification. Examples
of transparent image formats include @acronym{PNG}, @acronym{XCF} and
@acronym{JPG}. Opaque formats include proprietary formats that can be
read and edited only by proprietary word processors, @acronym{SGML} or
@acronym{XML} for which the @acronym{DTD} and/or processing tools are
not generally available, and the machine-generated @acronym{HTML},
PostScript or @acronym{PDF} produced by some word processors for
output purposes only.
The "Title Page" means, for a printed book, the title page itself,
plus such following pages as are needed to hold, legibly, the material
this License requires to appear in the title page. For works in
formats which do not have any title page as such, "Title Page" means
the text near the most prominent appearance of the work's title,
preceding the beginning of the body of the text.
A section "Entitled XYZ" means a named subunit of the Document whose
title either is precisely XYZ or contains XYZ in parentheses following
text that translates XYZ in another language. (Here XYZ stands for a
specific section name mentioned below, such as "Acknowledgements",
"Dedications", "Endorsements", or "History".) To "Preserve the Title"
of such a section when you modify the Document means that it remains a
section "Entitled XYZ" according to this definition.
The Document may include Warranty Disclaimers next to the notice which
states that this License applies to the Document. These Warranty
Disclaimers are considered to be included by reference in this
License, but only as regards disclaiming warranties: any other
implication that these Warranty Disclaimers may have is void and has
no effect on the meaning of this License.
-
VERBATIM COPYING
You may copy and distribute the Document in any medium, either
commercially or noncommercially, provided that this License, the
copyright notices, and the license notice saying this License applies
to the Document are reproduced in all copies, and that you add no other
conditions whatsoever to those of this License. You may not use
technical measures to obstruct or control the reading or further
copying of the copies you make or distribute. However, you may accept
compensation in exchange for copies. If you distribute a large enough
number of copies you must also follow the conditions in section 3.
You may also lend copies, under the same conditions stated above, and
you may publicly display copies.
-
COPYING IN QUANTITY
If you publish printed copies (or copies in media that commonly have
printed covers) of the Document, numbering more than 100, and the
Document's license notice requires Cover Texts, you must enclose the
copies in covers that carry, clearly and legibly, all these Cover
Texts: Front-Cover Texts on the front cover, and Back-Cover Texts on
the back cover. Both covers must also clearly and legibly identify
you as the publisher of these copies. The front cover must present
the full title with all words of the title equally prominent and
visible. You may add other material on the covers in addition.
Copying with changes limited to the covers, as long as they preserve
the title of the Document and satisfy these conditions, can be treated
as verbatim copying in other respects.
If the required texts for either cover are too voluminous to fit
legibly, you should put the first ones listed (as many as fit
reasonably) on the actual cover, and continue the rest onto adjacent
pages.
If you publish or distribute Opaque copies of the Document numbering
more than 100, you must either include a machine-readable Transparent
copy along with each Opaque copy, or state in or with each Opaque copy
a computer-network location from which the general network-using
public has access to download using public-standard network protocols
a complete Transparent copy of the Document, free of added material.
If you use the latter option, you must take reasonably prudent steps,
when you begin distribution of Opaque copies in quantity, to ensure
that this Transparent copy will remain thus accessible at the stated
location until at least one year after the last time you distribute an
Opaque copy (directly or through your agents or retailers) of that
edition to the public.
It is requested, but not required, that you contact the authors of the
Document well before redistributing any large number of copies, to give
them a chance to provide you with an updated version of the Document.
-
MODIFICATIONS
You may copy and distribute a Modified Version of the Document under
the conditions of sections 2 and 3 above, provided that you release
the Modified Version under precisely this License, with the Modified
Version filling the role of the Document, thus licensing distribution
and modification of the Modified Version to whoever possesses a copy
of it. In addition, you must do these things in the Modified Version:
-
Use in the Title Page (and on the covers, if any) a title distinct
from that of the Document, and from those of previous versions
(which should, if there were any, be listed in the History section
of the Document). You may use the same title as a previous version
if the original publisher of that version gives permission.
-
List on the Title Page, as authors, one or more persons or entities
responsible for authorship of the modifications in the Modified
Version, together with at least five of the principal authors of the
Document (all of its principal authors, if it has fewer than five),
unless they release you from this requirement.
-
State on the Title page the name of the publisher of the
Modified Version, as the publisher.
-
Preserve all the copyright notices of the Document.
-
Add an appropriate copyright notice for your modifications
adjacent to the other copyright notices.
-
Include, immediately after the copyright notices, a license notice
giving the public permission to use the Modified Version under the
terms of this License, in the form shown in the Addendum below.
-
Preserve in that license notice the full lists of Invariant Sections
and required Cover Texts given in the Document's license notice.
-
Include an unaltered copy of this License.
-
Preserve the section Entitled "History", Preserve its Title, and add
to it an item stating at least the title, year, new authors, and
publisher of the Modified Version as given on the Title Page. If
there is no section Entitled "History" in the Document, create one
stating the title, year, authors, and publisher of the Document as
given on its Title Page, then add an item describing the Modified
Version as stated in the previous sentence.
-
Preserve the network location, if any, given in the Document for
public access to a Transparent copy of the Document, and likewise
the network locations given in the Document for previous versions
it was based on. These may be placed in the "History" section.
You may omit a network location for a work that was published at
least four years before the Document itself, or if the original
publisher of the version it refers to gives permission.
-
For any section Entitled "Acknowledgements" or "Dedications", Preserve
the Title of the section, and preserve in the section all the
substance and tone of each of the contributor acknowledgements and/or
dedications given therein.
-
Preserve all the Invariant Sections of the Document,
unaltered in their text and in their titles. Section numbers
or the equivalent are not considered part of the section titles.
-
Delete any section Entitled "Endorsements". Such a section
may not be included in the Modified Version.
-
Do not retitle any existing section to be Entitled "Endorsements" or
to conflict in title with any Invariant Section.
-
Preserve any Warranty Disclaimers.
If the Modified Version includes new front-matter sections or
appendices that qualify as Secondary Sections and contain no material
copied from the Document, you may at your option designate some or all
of these sections as invariant. To do this, add their titles to the
list of Invariant Sections in the Modified Version's license notice.
These titles must be distinct from any other section titles.
You may add a section Entitled "Endorsements", provided it contains
nothing but endorsements of your Modified Version by various
parties--for example, statements of peer review or that the text has
been approved by an organization as the authoritative definition of a
standard.
You may add a passage of up to five words as a Front-Cover Text, and a
passage of up to 25 words as a Back-Cover Text, to the end of the list
of Cover Texts in the Modified Version. Only one passage of
Front-Cover Text and one of Back-Cover Text may be added by (or
through arrangements made by) any one entity. If the Document already
includes a cover text for the same cover, previously added by you or
by arrangement made by the same entity you are acting on behalf of,
you may not add another; but you may replace the old one, on explicit
permission from the previous publisher that added the old one.
The author(s) and publisher(s) of the Document do not by this License
give permission to use their names for publicity for or to assert or
imply endorsement of any Modified Version.
-
COMBINING DOCUMENTS
You may combine the Document with other documents released under this
License, under the terms defined in section 4 above for modified
versions, provided that you include in the combination all of the
Invariant Sections of all of the original documents, unmodified, and
list them all as Invariant Sections of your combined work in its
license notice, and that you preserve all their Warranty Disclaimers.
The combined work need only contain one copy of this License, and
multiple identical Invariant Sections may be replaced with a single
copy. If there are multiple Invariant Sections with the same name but
different contents, make the title of each such section unique by
adding at the end of it, in parentheses, the name of the original
author or publisher of that section if known, or else a unique number.
Make the same adjustment to the section titles in the list of
Invariant Sections in the license notice of the combined work.
In the combination, you must combine any sections Entitled "History"
in the various original documents, forming one section Entitled
"History"; likewise combine any sections Entitled "Acknowledgements",
and any sections Entitled "Dedications". You must delete all
sections Entitled "Endorsements."
-
COLLECTIONS OF DOCUMENTS
You may make a collection consisting of the Document and other documents
released under this License, and replace the individual copies of this
License in the various documents with a single copy that is included in
the collection, provided that you follow the rules of this License for
verbatim copying of each of the documents in all other respects.
You may extract a single document from such a collection, and distribute
it individually under this License, provided you insert a copy of this
License into the extracted document, and follow this License in all
other respects regarding verbatim copying of that document.
-
AGGREGATION WITH INDEPENDENT WORKS
A compilation of the Document or its derivatives with other separate
and independent documents or works, in or on a volume of a storage or
distribution medium, is called an "aggregate" if the copyright
resulting from the compilation is not used to limit the legal rights
of the compilation's users beyond what the individual works permit.
When the Document is included in an aggregate, this License does not
apply to the other works in the aggregate which are not themselves
derivative works of the Document.
If the Cover Text requirement of section 3 is applicable to these
copies of the Document, then if the Document is less than one half of
the entire aggregate, the Document's Cover Texts may be placed on
covers that bracket the Document within the aggregate, or the
electronic equivalent of covers if the Document is in electronic form.
Otherwise they must appear on printed covers that bracket the whole
aggregate.
-
TRANSLATION
Translation is considered a kind of modification, so you may
distribute translations of the Document under the terms of section 4.
Replacing Invariant Sections with translations requires special
permission from their copyright holders, but you may include
translations of some or all Invariant Sections in addition to the
original versions of these Invariant Sections. You may include a
translation of this License, and all the license notices in the
Document, and any Warranty Disclaimers, provided that you also include
the original English version of this License and the original versions
of those notices and disclaimers. In case of a disagreement between
the translation and the original version of this License or a notice
or disclaimer, the original version will prevail.
If a section in the Document is Entitled "Acknowledgements",
"Dedications", or "History", the requirement (section 4) to Preserve
its Title (section 1) will typically require changing the actual
title.
-
TERMINATION
You may not copy, modify, sublicense, or distribute the Document except
as expressly provided for under this License. Any other attempt to
copy, modify, sublicense or distribute the Document is void, and will
automatically terminate your rights under this License. However,
parties who have received copies, or rights, from you under this
License will not have their licenses terminated so long as such
parties remain in full compliance.
-
FUTURE REVISIONS OF THIS LICENSE
The Free Software Foundation may publish new, revised versions
of the GNU Free Documentation License from time to time. Such new
versions will be similar in spirit to the present version, but may
differ in detail to address new problems or concerns. See
http://www.gnu.org/copyleft/.
Each version of the License is given a distinguishing version number.
If the Document specifies that a particular numbered version of this
License "or any later version" applies to it, you have the option of
following the terms and conditions either of that specified version or
of any later version that has been published (not as a draft) by the
Free Software Foundation. If the Document does not specify a version
number of this License, you may choose any version ever published (not
as a draft) by the Free Software Foundation.
To use this License in a document you have written, include a copy of
the License in the document and put the following copyright and
license notices just after the title page:
Copyright (C) year your name.
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''.
If you have Invariant Sections, Front-Cover Texts and Back-Cover Texts,
replace the "with...Texts." line with this:
with the Invariant Sections being list their titles, with
the Front-Cover Texts being list, and with the Back-Cover Texts
being list.
If you have Invariant Sections without Cover Texts, or some other
combination of the three, merge those two alternatives to suit the
situation.
If your document contains nontrivial examples of program code, we
recommend releasing these examples in parallel under your choice of
free software license, such as the GNU General Public License,
to permit their use in free software.
Version 1.0, December 17, 2005
Copyright (C) 2005 Tama Communications Corporation
Everyone is permitted to copy and distribute verbatim copies
of this document, but changing it is not allowed.
BOKIN Model is a business model to obtain proceeds by widely collecting
donations while developing and distributing free software.
This model is constructed not to take away consumer's freedom of software.
The business which comply with the following criteria can be called
a business based on BOKIN Model.
- CORPORATION
The person who start a business based on BOKIN Model must be a business
corporation registered in the home country.
(Herein after called the corporation)
- FREE SOFTWARE
The corporation develops free software. (Herein after called the BOKINware)
- LICENSE
The corporation distributes the BOKINware under GNU GPL (GNU General Public
License) and GNU FDL (GNU Free Documentation License). Exceptionally,
external packages which the BOKINware uses, small supporting files,
short manuals and rough documentation can use
simple all-permissive license, compatible with GNU GPL.
- COPYRIGHT MANAGEMENT
The corporation manages copyright on the BOKINware for consumers to
keep on using it at ease.
-
Every file in the BOKINware should have a legally valid copyright notice
and a license notice.
-
To include program which is assigned from another developer, the corporation
receives a disclaimer paper or assignment paper signed by the author.
-
To include program which is not assigned, the corporation confirms its license
is GNU GPL or compatible with GNU GPL, lists the files and authors in a file
named `AUTHORS', and lists the license in a file named `LICENSE'.
The BOKINware should contain these two files.
- MAILING LIST
The corporation maintains mailing lists for consumers to cooperate
one another.
The list members, including the corporation, don't owe any duty.
The mailing lists should include the following two at least.
- Bug mailing list
This list distributes, to the active maintainers of the BOKINware,
bug reports and fixes for, and suggestions for improvements in the
BOKINware. This list is also for user discussion.
- Help mailing list
This list is the place for authors, users and installers of the
BOKINware to ask for help.
The mailing lists can be replaced with a similar communication tool.
The corporation can decide the operation policy of the list, but must not
obstruct the list members to cooperate one another.
- COLLECTING DONATIONS
The corporation collects donations widely as its proceeds.
The corporation must not offer the donor an individual supply of profit.
- DONOR LIST
The corporation open the donor list to the public.
The donor list includes the following information.
-
Date of donation (The date when the corporation received the donation)
-
Amount of donation (Amount which the corporation received)
-
Donor's name
-
Donor's nationality
When donor's name and nationality are unknown or the donor prefers to
remain anonymous, they are treated as anonymous.
The BOKINware should contain the donor list as a file named `DONORS'.
It is preferable that the list is open to the public even on the Internet.
- BOKIN MODEL DEFINITION
The BOKINware should contain the present definition as a file named
`BOKIN_MODEL'.
The author may publish revised and/or new versions of the BOKIN Model
Definition from time to time. Such new versions will be similar in spirit
to the present version, but may differ in detail to address new problems
or concerns.
Version 1.0, December 17, 2005
Copyright (C) 2005 Tama Communications Corporation
Everyone is permitted to copy and distribute verbatim copies
of this document, but changing it is not allowed.
- What does BOKIN mean?
BOKIN means collecting donations in Japanese.
(BO=collect, KIN=money)
- What is the purpose to require the person who start a BOKIN model business being a registered corporation?
The purpose is to prevent people from donating to the person who does not
exist actually.
- Is annoying copyright management necessary?
Yes, it is.
Copyright management is absolutely necessary for consumers
to keep on using the BOKINware at ease.
It is dangerous to use the software whose copyright is not neatly managed.
If you use such software, you might suddenly be prohibited to use it,
or be claimed a license fee of high priced. These are not imaginary fears
but troubles of reality.
- Why is program license limited to GNU GPL?
Because GNU GPL defends consumers in two points.
- Copyleft License
Since GNU GPL is copyleft license, it makes a program free,
and requiring all modified and extended versions of the program
to be free as well. As a result, consumer can keep on using the
BOKINware at ease in the future.
- Widely Known
Since GNU GPL is widely known, and is explained frequently,
it does not become the load to consumer. It is troublesome
for consumer to understand new licenses.
- What is the purpose of the donor list?
There are two purposes.
- To defend freedom of donation.
The consumer can decide whether to donate after understanding
the situation of the donation.
If nothing being informed, freedom does not exist there.
In BOKIN model, consumers are not isolated existence.
- To praise donation.
To praise donation brings new donors.
Since BOKIN model owes all to people's free wills, we cannot praise
the donation too much.
- Is donation spent on the BOKINware?
It depends on the management of the corporation.
Since donations become the proceeds of the corporation, the corporation
itself decides the usage under its freedom.
- Is the donor list kept true?
It is very difficult to mix lies in the public information, because
it is checked by various methods.
-
Donors can confirm whether they are listed.
-
People can ask whether to have donated to the donors in the list.
-
The tax office can examine the contradiction between the content
of the list and the content of the declaration of the corporation's
taxation business.
- Why is the corporation prohibited from doing an individual supply of profit for the donors?
When individual supply of profit becomes ordinary, donation fall into
the payment for the profit. We cannot call it donation.
BOKIN Model business should be supported only by people's free will.
Jump to:
a
-
b
-
c
-
d
-
f
-
g
-
i
-
l
-
p
-
r
-
s
-
t
account, account
account tree
balance
balance sheet
bknapply
bknconfig
bknfind
bknparse
bknprint
bknsort
bknstate
bkntrans
BOKIN model
branch account, branch account
credit
CVS
debit
double-entry bookkeeping
FDL, GNU Free Documentation License
financial statement
GNU Guile
GNU Make
GNU Project
in balance
leaf account
Pair
root account
S-expression
S-transaction
slip, slip
SSH
The BOKIN Model Definition
transaction
tree calculation
Jump to:
a
-
c
-
e
-
l
-
o
-
p
-
r
-
s
assets
closing-balance
expenses
liabilities
opening-balance
profit-and-loss
revenues
stockholders-equity
This document was generated on July, 20 2008 using
texi2html 1.57.