Models and Fileformats

Ledger Book

The pynomina Ledger Book model consists of four main classes:

Book
Account
Transaction
Split

These are the necessary classes which work together to represent a comprehensive financial ledger records.

Class Structure

Book

The Book class represents the main container for all financial data. It includes:

Basic information: name, owner, creation date, and source URL
Collections of accounts and transactions
Methods for managing accounts and transactions, including:
- get_stats(): Retrieves statistics about the book
- filter(): Filters transactions by date range
- create_account(): Creates a new account
- add_account(): Adds an account to the book
- lookup_account(): Finds an account by ID

Account

The Account class represents a hierarchy of individual financial accounts within the ledger. It includes:

account_id: Unique identifier for the account
name: Human-readable account name
account_type: Type of account (e.g., EXPENSE, INCOME)
description: Optional account description
currency: Account currency (default: EUR)
parent_account_id: Optional parent account for hierarchical structure

Transaction

The Transaction class represents individual financial transactions. It includes:

isodate: Date of the transaction in International Standards Organization date format yyyy-mm-dd
description: Description of the transaction
splits: List of Split objects representing the movement of money
payee: Optional payee information
memo: Optional additional notes
total_amount(): Method to calculate the total transaction amount

Split

The Split class represents the individual components of a transaction, showing how money moves between accounts. It includes:

amount: The amount of money involved in the split
account_id: The account associated with this part of the transaction
memo: Optional notes for this split
reconciled: Boolean indicating if the split has been reconciled

Example Data

Here's an example of how the ledger model is used in practice:

Yaml Format

owner: Wolfgang Fahl
url: https://github.com/WolfgangFahl/pynomina/blob/main/nomina_examples/expenses2024.yaml
since: 2024-10-06
accounts:
  Expenses:
    account_id: Expenses
    name: Expenses
    account_type: EXPENSE
    description: 'General Expenses'
    currency: EUR
  Expenses:Food:
    account_id: Expenses:Food
    name: Dining
    account_type: EXPENSE
    description: 'Expenses for Food'
    currency: EUR
    parent_account_id: Expenses
  Cash in wallet:
    account_id: Wallet
    name: Cash in Wallet
    account_type: EXPENSE
    description: ''
    currency: EUR
transactions:
  Bakery2024-10-06_0900_1:
    isodate: '2024-10-06'
    description: Bread
    splits:
      - amount: -3.50
        account_id: Cash in Wallet
      - amount: 3.50
        account_id: Expenses:Dining
        memo: Fresh sourdough bread
  Bakery2024-10-06_0900_2:
    isodate: '2024-10-06'
    description: Buns for Breakfast
    splits:
      - amount: -2.40
        account_id: Cash in Wallet
      - amount: 2.40
        account_id: Expenses:Dining
        memo: 4 whole grain buns

Implementation

The ledger model is implemented in Python, utilizing dataclasses and type hinting for clear and maintainable code. The `@lod_storable` decorator is used to enable easy serialization and deserialization of the data in YAML and/or JSON and other formats. The core idea is that the records should be readily available an tabular "list of dicts (lod)" format.

Pynomina/ledger

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