{"action":"created","issue":{"url":"https://api.github.com/repos/gratipay/gratipay.com/issues/3786","labels_url":"https://api.github.com/repos/gratipay/gratipay.com/issues/3786/labels{/name}","comments_url":"https://api.github.com/repos/gratipay/gratipay.com/issues/3786/comments","events_url":"https://api.github.com/repos/gratipay/gratipay.com/issues/3786/events","html_url":"https://github.com/gratipay/gratipay.com/pull/3786","id":106783260,"number":3786,"title":"ledger","user":{"login":"whit537","id":134455,"avatar_url":"https://avatars.githubusercontent.com/u/134455?v=3","gravatar_id":"","url":"https://api.github.com/users/whit537","html_url":"https://github.com/whit537","followers_url":"https://api.github.com/users/whit537/followers","following_url":"https://api.github.com/users/whit537/following{/other_user}","gists_url":"https://api.github.com/users/whit537/gists{/gist_id}","starred_url":"https://api.github.com/users/whit537/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/whit537/subscriptions","organizations_url":"https://api.github.com/users/whit537/orgs","repos_url":"https://api.github.com/users/whit537/repos","events_url":"https://api.github.com/users/whit537/events{/privacy}","received_events_url":"https://api.github.com/users/whit537/received_events","type":"User","site_admin":false},"labels":[],"state":"open","locked":false,"assignee":null,"milestone":{"url":"https://api.github.com/repos/gratipay/gratipay.com/milestones/11","html_url":"https://github.com/gratipay/gratipay.com/milestones/Balanced%20Shutdown","labels_url":"https://api.github.com/repos/gratipay/gratipay.com/milestones/11/labels","id":1037902,"number":11,"title":"Balanced Shutdown","description":"http://blog.balancedpayments.com/shutting-down","creator":{"login":"Changaco","id":1581590,"avatar_url":"https://avatars.githubusercontent.com/u/1581590?v=3","gravatar_id":"","url":"https://api.github.com/users/Changaco","html_url":"https://github.com/Changaco","followers_url":"https://api.github.com/users/Changaco/followers","following_url":"https://api.github.com/users/Changaco/following{/other_user}","gists_url":"https://api.github.com/users/Changaco/gists{/gist_id}","starred_url":"https://api.github.com/users/Changaco/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/Changaco/subscriptions","organizations_url":"https://api.github.com/users/Changaco/orgs","repos_url":"https://api.github.com/users/Changaco/repos","events_url":"https://api.github.com/users/Changaco/events{/privacy}","received_events_url":"https://api.github.com/users/Changaco/received_events","type":"User","site_admin":false},"open_issues":16,"closed_issues":47,"state":"open","created_at":"2015-03-25T10:10:33Z","updated_at":"2015-09-21T13:50:09Z","due_on":"2015-10-09T04:00:00Z","closed_at":null},"comments":36,"created_at":"2015-09-16T14:19:17Z","updated_at":"2015-09-21T17:04:29Z","closed_at":null,"pull_request":{"url":"https://api.github.com/repos/gratipay/gratipay.com/pulls/3786","html_url":"https://github.com/gratipay/gratipay.com/pull/3786","diff_url":"https://github.com/gratipay/gratipay.com/pull/3786.diff","patch_url":"https://github.com/gratipay/gratipay.com/pull/3786.patch"},"body":"Redo of #3653.\r\n\r\nQuestions for Peter:\r\n\r\n - Under what circumstances would you delete an account from the chart of accounts?\r\n - Under what circumstances would you change an account name or number in the chart of accounts? (I have this impression that sometimes one will \"recode\" a chart of accounts, restructuring it.)"},"comment":{"url":"https://api.github.com/repos/gratipay/gratipay.com/issues/comments/142043967","html_url":"https://github.com/gratipay/gratipay.com/pull/3786#issuecomment-142043967","issue_url":"https://api.github.com/repos/gratipay/gratipay.com/issues/3786","id":142043967,"user":{"login":"whit537","id":134455,"avatar_url":"https://avatars.githubusercontent.com/u/134455?v=3","gravatar_id":"","url":"https://api.github.com/users/whit537","html_url":"https://github.com/whit537","followers_url":"https://api.github.com/users/whit537/followers","following_url":"https://api.github.com/users/whit537/following{/other_user}","gists_url":"https://api.github.com/users/whit537/gists{/gist_id}","starred_url":"https://api.github.com/users/whit537/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/whit537/subscriptions","organizations_url":"https://api.github.com/users/whit537/orgs","repos_url":"https://api.github.com/users/whit537/repos","events_url":"https://api.github.com/users/whit537/events{/privacy}","received_events_url":"https://api.github.com/users/whit537/received_events","type":"User","site_admin":false},"created_at":"2015-09-21T17:04:28Z","updated_at":"2015-09-21T17:04:28Z","body":"[Financial vs. management accounting](http://basiccollegeaccounting.com/2006/10/financial-accounting-versus-management-accounting/): we're talking about financial accounting.\r\n\r\nI think \"operational accounting\" is right:\r\n\r\n> Operational accounting is the practice of minding the financial aspects of running a business, whether small or large. Operational accountants are directors, controllers, and planners. They often plan a business’s financial operations, as well as mind a company’s ledger while working with executive management to create and control budgets. They’re also responsible for ensuring that actual business activities are in line with the organization’s plans. To do so they provide management with detailed financial reports that compare actual revenues and expenses with what the original estimations were.\r\n\r\nhttp://www.accountingdegree.com/operational-accounting/\r\n\r\n> Operational accounting is concerned with the financial aspects of running a company. The three main areas of focus are planning, directing and controlling. An operational accountant analyzes the impact of the company's daily activities on the balance sheet and reviews current accounting processes to find problem areas or inefficiencies. For future projections, the accountant can run reports to test possible scenarios before management makes any final decisions. Depending on the size of the company, the operational accountant may be an in-house employee or work as an independent contractor.\r\n\r\nhttp://smallbusiness.chron.com/operational-accounting-80552.html"}}