chart for manufacturing company and assumptions

[epogrebnyak]

• no payroll
• no amortisation account
• no trail balance
• no subgroups in accounts
• no maturity (short-long-term debt)
• no accrued/deferred expenses
• no multiple entries (many-to-many)
• check account identifiers are unique
• not a tree of accounts
• no terminal
• no closing entries and divident
• no actual firms (Apple, Tesla)
• can rename
• use pandas for tables

chart = Chart(
    assets=["cash", "ar", "raw", "wip", "fg", "ppe"],
    equity=["eq", "re"],
    liabilities=["debt", "ap"],
    income=["sales"],
    expenses=["cogs", "sga", "rd", "interest"],
)

[epogrebnyak]

Chart fo merchandising comapny:

chart = Chart(
    assets=["cash", "ar", "goods"],
    equity=["eq", "pic", "re"],
    liabilities=["debt", "ap"],
    income=["sales"],
    expenses=["cogs", "sga", "interest"],
)

ledger=create_ledger(chart)
ledger.issue_stock_at_par(100)
ledger.accept_paid_in_capital(100)
ledger.register_purchase_invoice(100)
ledger.pay_purchase_invoice(100)
ledger.register_sales_invoice(100)
ledger.register_cost_of_sales(100)
ledger.accept_payment_on_invoice(100)
ledger.register_sga_expenses(100)
ledger.accept_loan(100)
ledger.repay_loan(100)
ledger.accrue_interest(100)
ledger.pay_interest(100)