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Type:	Package
Title:	Analysis of Non-Decimal Currencies and Double-Entry Bookkeeping
Version:	0.1.1
Description:	Analysis of historical non-decimal currencies and value systems that use tripartite or tetrapartite systems such as pounds, shillings, and pence. It introduces new vector classes to represent non-decimal currencies, making them compatible with numeric classes, and provides functions to work with these classes in data frames in the context of double-entry bookkeeping.
License:	MIT + file LICENSE
URL:	https://github.com/jessesadler/debkeepr,https://jessesadler.github.io/debkeepr/
BugReports:	https://github.com/jessesadler/debkeepr/issues
Depends:	R (≥ 3.5)
Imports:	cli (≥ 3.4.0), dplyr (≥ 1.0.0), magrittr, methods, rlang (≥1.1.0), tibble (≥ 3.0.0), vctrs (≥ 0.5.2), zeallot
Suggests:	covr, ggplot2, ggraph, igraph, knitr, rmarkdown, roxygen2,scales (≥ 1.1.0), testthat (≥ 3.1.3)
VignetteBuilder:	knitr
Config/testthat/edition:	3
Encoding:	UTF-8
LazyData:	true
RoxygenNote:	7.2.3
NeedsCompilation:	no
Packaged:	2023-03-21 21:54:06 UTC; jessesadler
Author:	Jesse Sadler [aut, cre, cph]
Maintainer:	Jesse Sadler <jrsadler@icloud.com>
Repository:	CRAN
Date/Publication:	2023-03-22 09:00:10 UTC

debkeepr: Analysis of Non-Decimal Currencies and Double-Entry Bookkeeping

Description

Analysis of historical non-decimal currencies and value systems that use tripartite or tetrapartite systems such as pounds, shillings, and pence. It introduces new vector classes to represent non-decimal currencies, making them compatible with numeric classes, and provides functions to work with these classes in data frames in the context of double-entry bookkeeping.

Author(s)

Maintainer: Jesse Sadlerjrsadler@icloud.com (ORCID) [copyright holder]

See Also

Useful links:

• https://github.com/jessesadler/debkeepr

• https://jessesadler.github.io/debkeepr/

• Report bugs athttps://github.com/jessesadler/debkeepr/issues

Pipe operator

Description

Seemagrittr::%>% for details.

Usage

lhs %>% rhs

Arguments

Value

The result of callingrhs(lhs).

Unpacking assignment

Description

See%<-% for more details.

Usage

x %<-% value

Value

Invisibly returnsvalue.

Arithmetic operations for debkeepr

Description

Arithmetic operations for debkeepr

Usage

## S3 method for class 'deb_lsd'vec_arith(op, x, y, ...)## Default S3 method:vec_arith.deb_lsd(op, x, y, ...)## S3 method for class 'deb_lsd'vec_arith.deb_lsd(op, x, y, ...)## S3 method for class 'numeric'vec_arith.deb_lsd(op, x, y, ...)## S3 method for class 'deb_lsd'vec_arith.numeric(op, x, y, ...)## S3 method for class 'MISSING'vec_arith.deb_lsd(op, x, y, ...)## S3 method for class 'deb_decimal'vec_arith(op, x, y, ...)## Default S3 method:vec_arith.deb_decimal(op, x, y, ...)## S3 method for class 'deb_decimal'vec_arith.deb_decimal(op, x, y, ...)## S3 method for class 'numeric'vec_arith.deb_decimal(op, x, y, ...)## S3 method for class 'deb_decimal'vec_arith.numeric(op, x, y, ...)## S3 method for class 'MISSING'vec_arith.deb_decimal(op, x, y, ...)## S3 method for class 'deb_tetra'vec_arith(op, x, y, ...)## Default S3 method:vec_arith.deb_tetra(op, x, y, ...)## S3 method for class 'deb_tetra'vec_arith.deb_tetra(op, x, y, ...)## S3 method for class 'numeric'vec_arith.deb_tetra(op, x, y, ...)## S3 method for class 'deb_tetra'vec_arith.numeric(op, x, y, ...)## S3 method for class 'MISSING'vec_arith.deb_tetra(op, x, y, ...)## S3 method for class 'deb_decimal'vec_arith.deb_lsd(op, x, y, ...)## S3 method for class 'deb_lsd'vec_arith.deb_decimal(op, x, y, ...)## S3 method for class 'deb_tetra'vec_arith.deb_lsd(op, x, y, ...)## S3 method for class 'deb_lsd'vec_arith.deb_tetra(op, x, y, ...)## S3 method for class 'deb_decimal'vec_arith.deb_tetra(op, x, y, ...)## S3 method for class 'deb_tetra'vec_arith.deb_decimal(op, x, y, ...)

Arguments

Value

Adeb_lsd,deb_tetra,deb_decimal ornumeric vectordepending on the inputs and arithmetic operator.

Cast todeb_decimal

Description

Castx to adeb_decimal vector.

Usage

deb_as_decimal(x, ...)## Default S3 method:deb_as_decimal(x, ...)## S3 method for class 'deb_decimal'deb_as_decimal(x, ...)## S3 method for class 'deb_lsd'deb_as_decimal(x, unit = c("l", "s", "d"), ...)## S3 method for class 'deb_tetra'deb_as_decimal(x, unit = c("l", "s", "d", "f"), ...)## S3 method for class 'numeric'deb_as_decimal(x, unit = c("l", "s", "d", "f"), bases = c(20, 12), ...)## S3 method for class 'logical'deb_as_decimal(x, unit = c("l", "s", "d", "f"), bases = c(20, 12), ...)## S3 method for class 'list'deb_as_decimal(x, unit = c("l", "s", "d", "f"), bases = c(20, 12), ...)

Arguments

Details

Likedeb_as_lsd(),deb_as_decimal() provides a method tocast a list of numeric vectors of length 3 todeb_decimal. This may behelpful because the data is input by the value instead of by the unit.

Value

Adeb_decimal vector.

See Also

deb_as_lsd() anddeb_as_tetra()

Examples

# Cast a deb_lsd vector to deb_decimalx <- deb_lsd(l = c(5, 3, 7),             s = c(16, 5, 6),             d = c(6, 0, 8))deb_as_decimal(x)# Bases are automatically applied when# casting from deb_lsd to deb_decimalx2 <- deb_lsd(l = c(5, 3, 7),              s = c(16, 5, 6),              d = c(6, 0, 8),              bases = c(60, 16))deb_as_decimal(x2)# Cast a deb_tetra vector to deb_decimal# Bases are automatically applied, creating# a deb_decimal vector with three bases units.y <- deb_tetra(l = c(5, 13, 7),               s = c(12, 8, 16),               d = c(3, 11, 0),               f = c(1, 3, 2))deb_as_decimal(y)# Cast a numeric vector to deb_decimalz <- c(5.825, 3.25, 22/3)deb_as_decimal(z)# Use the unit and bases arguments to specify# the unit and apply non-default basesdeb_as_decimal(z, unit = "s", bases = c(60, 16))# Casting a list to deb_decimal provides an# alternative to get lsd values to deb_decimal.lsd_list <- list(c(5, 12, 3),                 c(13, 8, 11),                 c(7, 16, 0))deb_as_decimal(lsd_list)

Cast todeb_lsd

Description

Castx to adeb_lsd vector.

Usage

deb_as_lsd(x, ...)## Default S3 method:deb_as_lsd(x, ...)## S3 method for class 'deb_lsd'deb_as_lsd(x, ...)## S3 method for class 'deb_decimal'deb_as_lsd(x, ...)## S3 method for class 'deb_tetra'deb_as_lsd(x, ...)## S3 method for class 'numeric'deb_as_lsd(x, bases = c(20, 12), ...)## S3 method for class 'logical'deb_as_lsd(x, bases = c(20, 12), ...)## S3 method for class 'list'deb_as_lsd(x, bases = c(20, 12), ...)

Arguments

Details

Casting a list of numeric vectors of length 3 todeb_lsdprovides an alternate way to create adeb_lsd vector thandeb_lsd().This method may be helpful because the data is input by the value insteadof by the unit.

Value

Adeb_lsd vector.

See Also

deb_as_decimal() anddeb_as_tetra()

Examples

# Cast a deb_decimal vector to deb_lsdx <- c(5.825, 3.25, 22/3)d1 <- deb_decimal(x)deb_as_lsd(d1)# Bases are automatically applied when# casting from deb_decimal to deb_lsdd2 <- deb_decimal(x, bases = c(60, 16))deb_as_lsd(d2)# Cast a deb_tetra vector to deb_lsd# This removes the 'f' or farthings unit.y <- deb_tetra(l = c(5, 13, 7),               s = c(12, 8, 16),               d = c(3, 11, 0),               f = c(1, 3, 2))deb_as_lsd(y)# Cast a numeric vector to deb_lsddeb_as_lsd(x)# Use the bases argument to apply non-default basesdeb_as_lsd(x, bases = c(60, 16))# Casting a list to deb_lsd provides an alternate to deb_lsd()# This can be helpful for legibility. Compare:deb_as_lsd(  list(c(5, 12, 3),       c(13, 8, 11),       c(7, 16, 0))  )deb_lsd(l = c(5, 13, 7),        s = c(12, 8, 16),        d = c(3, 11, 0))

Cast todeb_tetra

Description

Castx to adeb_tetra vector.

Usage

deb_as_tetra(x, ...)## Default S3 method:deb_as_tetra(x, ...)## S3 method for class 'deb_tetra'deb_as_tetra(x, ...)## S3 method for class 'deb_lsd'deb_as_tetra(x, f, ...)## S3 method for class 'deb_decimal'deb_as_tetra(x, f, ...)## S3 method for class 'numeric'deb_as_tetra(x, bases = c(20, 12, 4), ...)## S3 method for class 'logical'deb_as_tetra(x, bases = c(20, 12, 4), ...)## S3 method for class 'list'deb_as_tetra(x, bases = c(20, 12, 4), ...)

Arguments

Details

Casting a list of numeric vectors of length 4 todeb_tetraprovides an alternate way to create adeb_tetra vector thandeb_tetra(). This method may be helpful because the data is inputby the value instead of by the unit.

Value

Adeb_tetra vector.

See Also

deb_as_lsd() anddeb_as_decimal()

Examples

# To cast from deb_lsd to deb_tetra an "f" unit must be supplied# Comparelsd1 <- deb_lsd(8, 12, 4)lsd2 <- deb_lsd(8, 12, 4, bases = c(60, 16))deb_as_tetra(lsd1, f = 4)deb_as_tetra(lsd2, f = 8)# Cast a deb_decimal vector with four units to deb_tetra.# Bases are automatically applied when casting from# tetrapartite deb_decimal to deb_tetra.x <- c(5.11875, 3.76875, 25/3)d1 <- deb_decimal(x, bases = c(20, 12, 4))deb_as_tetra(d1)# Use "f" argument to cast from tripartite deb_decimal# to deb_tetrad2 <- deb_decimal(x)deb_as_tetra(d2, f = 4)# Cast a numeric vector to deb_tetradeb_as_tetra(x)# Use the bases argument to apply non-default basesdeb_as_tetra(x, bases = c(60, 16, 8))# Casting a list to deb_tetra provides an alternate# to deb_tetra(). This can be helpful for legibility.# Compare:deb_as_tetra(  list(c(5, 12, 3, 2),       c(13, 8, 11, 1),       c(7, 16, 0, 3))  )deb_tetra(l = c(5, 13, 7),          s = c(12, 8, 16),          d = c(3, 11, 0),          f = c(2, 1, 3))

Equality and comparison

Description

Equality and comparison

Usage

## S3 method for class 'deb_lsd'vec_proxy_equal(x, ...)## S3 method for class 'deb_lsd'vec_proxy_compare(x, ...)## S3 method for class 'deb_tetra'vec_proxy_equal(x, ...)## S3 method for class 'deb_tetra'vec_proxy_compare(x, ...)

Arguments

Value

A data frame or numeric vector to be used for comparison.

Convert bases ofdeb_lsd,deb_tetra, anddeb_decimal vectors

Description

Convert bases ofdeb_lsd,deb_tetra, anddeb_decimal vectors

Usage

deb_convert_bases(x, to)## Default S3 method:deb_convert_bases(x, to)## S3 method for class 'deb_lsd'deb_convert_bases(x, to)## S3 method for class 'deb_decimal'deb_convert_bases(x, to)## S3 method for class 'deb_tetra'deb_convert_bases(x, to)

Arguments

Details

deb_convert_bases() is the only way to change the bases of the solidus,denarius, and farthing units associated with vectors of classdeb_lsd,deb_tetra, anddeb_decimal. It also provides a means to convertbetween tripartite and tetrapartite bases withdeb_decimal vectors.

Ifx is adeb_decimal vector with tetrapartite bases and unit"f"andto is a numeric vector of length 2, the unit will be convertedto"d".

Value

A vector of the same class asx with convertedbases attribute.

Examples

lsd <- deb_lsd(5, 3, 8)dec <- deb_decimal(8.825)dec_tetra <- deb_decimal(1.840625, bases = c(20, 12, 4))tetra <- deb_tetra(1, 16, 9, 3)deb_convert_bases(lsd, to = c(60, 16))deb_convert_bases(dec, to = c(60, 16))deb_convert_bases(dec_tetra, c(60, 16, 8))deb_convert_bases(tetra, to = c(60, 16, 8))# Convert between tripartite and tetrapartite basesdeb_convert_bases(dec, to = c(60, 16, 8))deb_convert_bases(dec_tetra, to = c(20, 12))

Accounts from the practice journal and ledger of Richard Dafforne

Description

A data set of the accounts from the first practice journal and ledger inRichard Dafforne's accounting manual from 1660 calledThe Merchant'sMirrour. By 1660The Merchant's Mirrour was in its third edition, andits contents had been printed in the well-known merchant manual of GerardMalynes,Consuetudo Vel Lex Mercatoira since the 1636 edition, making itone of the most popular bookkeeping manuals in 17th-century England. Thedata set is meant to be used in conjunction withdafforne_transactions.It contains information on the accounts found in the practice journal andledger that Dafforne used to teach double-entry bookkeeping practices.

Usage

dafforne_accounts

Format

A data frame with 46 rows and 5 variables.

Details

The data set does not include the Balance account that Dafforne uses toclose the books. The transactions from this account can be recreated usingthe lsd account functions indebkeepr.

Variables

• id: Numeric id for each account. The ids correspond to the ids in thecredit anddebit variables indafforne_transactions.

• account: Name of the account.

• ledger: Page on which the account appears in the ledger.

• investor: The investor or the person's whose capital is involved inthe account. Accounts that only deal with the bookkeeper's capital arelisted as "ego".

• description: Short description of each account.

Source

Richard Dafforne,The Merchant's Mirrour, Or Directions for thePerfect Ordering and Keeping of His Accounts, Third Edition, (London,1660)

Transactions from the practice journal and ledger of Richard Dafforne

Description

A data set of the transactions from the first practice journal and ledger inRichard Dafforne's accounting manual from 1660 calledThe Merchant'sMirrour. By 1660The Merchant's Mirrour was in its third edition, andits contents had been printed in the well-known merchant manual of GerardMalynes,Consuetudo Vel Lex Mercatoira since the 1636 edition, making itone of the most popular bookkeeping manuals in 17th-century England. Thedata set is meant to be used in conjunction withdafforne_accounts. Itcontains the transactions in the practice journal and ledger that Dafforneused to teach double-entry bookkeeping practices.

Usage

dafforne_transactions

Format

A data frame with 177 rows and 8 variables.

Details

The data set does not include the last 16 transactions recorded in thejournal, which deal with the balancing of the book. These transactions canbe recreated using the lsd account functions indebkeepr.

Variables

• id: Numeric id for each transaction.

• credit: Account id for the credit account in the transactions. Theaccounts that discharges the transactional value or from which thevalue derives. The account ids correspond to theid variable indafforne_accounts.

• debit: Account id for the debit account in the transactions. Theaccounts that receive the transactional value. The account idscorrespond to theid variable indafforne_accounts.

• date: Date on which the transaction was entered into the journal. Dateconforms to the Anglican calendar that used the old Julian calendar withthe new year on 25 March. Encoded as a date vector.

• lsd: Column of classdeb_lsd with pounds, shillings, and pencevalues. Bases for shillings and pence are 20 and 12 respectively.

• journal: Page on which the transaction is recorded in the journal.

• ledger: The pages on which the transaction is recorded in the ledger.The number before the slash is the page on which the debit is recorded.The number after the slash is the page on which the credit is recorded.

• description: Description of the transaction as recorded in thejournal.

Source

Richard Dafforne,The Merchant's Mirrour, Or Directions for thePerfect Ordering and Keeping of His Accounts, Third Edition, (London,1660)

Convert the unit ofdeb_decimal vectors

Description

Convert theunit attribute ofdeb_decimal vectors.

Usage

deb_convert_unit(x, to = c("l", "s", "d", "f"))

Arguments

Details

deb_convert_unit() converts theunit of adeb_decimal vector toeither"l","s","d", or optionally"f" if the vector hastetrapartite bases. This changes the representation of the vector,but the value remains equivalent.

Value

Adeb_decimal vector with a convertedunit attribute.

Examples

x <- deb_decimal(c(8.825, 15.125, 3.65))y <- deb_decimal(c(56.45, 106.525, 200.4), unit = "s")z <- deb_decimal(c(8472, 14520,  3504),                 unit = "f",                 bases = c(20, 12, 4))deb_convert_unit(x, to = "s")deb_convert_unit(x, to = "d")deb_convert_unit(y, to = "l")deb_convert_unit(y, to = "d")deb_convert_unit(z, to = "l")deb_convert_unit(z, to = "s")

A decimalized class for tripartite and tetrapartite values

Description

Create a vector of classdeb_decimal to integrate non-decimal currenciesand other measurements that use tripartite or tetrapartite units intostandardized forms of analysis provided by R.

Usage

deb_decimal(x = double(), unit = c("l", "s", "d", "f"), bases = c(20, 12))

Arguments

Details

Thedeb_decimal class and thedebkeepr package use the nomenclature ofl, s, and d to represent the tripartitesystem of pounds, shillings, and pence units. The abbreviations derive fromthe Latin termslibra,solidus, anddenarius. In the 8th century asolidus came to represent 12denarii coins, and, for a time at least,240denarii were made from onelibra or pound of silver. The custom ofcounting coins in dozens (solidi) and scores of dozens (librae) spreadthroughout the Carolingian Empire and became ingrained in much of Europe.However, a variety of accounting systems arose at different times that usedother bases for thesolidus anddenarius units and even additional units. Thedeb_decimalclass decimalizes either tripartite or tetrapartite values. Thebasesattribute makes it possible to specify the bases for thesolidus,denarius, and optionally farthing units. Theunit attribute identifiesthe decimalized unit: eitherlibra,solidus,denarius, or farthing.

deb_decimal vectors can either be tripartite, likedeb_lsd, ortetrapartite, likedeb_tetra. These two kinds ofdeb_decimal vectorsare distinguished by the length ofbases attribute (2 for tripartite and3 for tetrapartite) and the addition of the farthing unit for tetrapartite.If thesolidus anddenarius bases are equal, tripartite and tetrapartitedeb_decimal vectors can be combined. The result is adeb_decimal vectorwith tripartite bases.

Value

Returns a vector of classdeb_decimal.

See Also

Thedeb_decimal class works in concert with thedeb_lsd anddeb_tetraclasses. These classes maintain the tripartite (deb_lsd) and tetrapartite(deb_tetra) unit structure of non-decimal currencies and values.Seedeb_lsd() anddeb_tetra().

Examples

# deb_decimal with tripartite unitsdeb_decimal(c(5.25, 3.825, 8.5))# Set the unit of the deb_decimal vectordeb_decimal(c(105, 76.5, 170), unit = "s")deb_decimal(c(1260, 918, 240), unit = "d")# Set the bases of the deb_decimal vectordeb_decimal(c(5.25, 3.825, 8.5), bases = c(60, 16))# Create a prototype or vector of length 0deb_decimal()# To create a tetrapartite value, provide numeric vector# of length 3 to bases argumentdeb_decimal(c(5.11875, 3.234375, 8.2875),            bases = c(20, 12, 4))deb_decimal(c(4914, 3105, 7956),            unit = "f",            bases = c(20, 12, 4))

Test if an object is of classdeb_decimal

Description

Test if an object is of classdeb_decimal.

Usage

deb_is_decimal(x)

Arguments

Value

TRUE if object is of classdeb_decimal andFALSE if it is not.

Examples

x <- deb_decimal(c(5.25, 3.825, 8.5))y <- c(5.25, 3.825, 8.5)deb_is_decimal(x)deb_is_decimal(y)

Test if an object is of classdeb_lsd

Description

Test if an object is of classdeb_lsd.

Usage

deb_is_lsd(x)

Arguments

Value

TRUE if object is of classdeb_lsd andFALSE if it is not.

Examples

x <- deb_lsd(5, 3, 8)y <- c(5, 3, 8)deb_is_lsd(x)deb_is_lsd(y)

Test if an object is of classdeb_tetra

Description

Test if an object is of classdeb_tetra.

Usage

deb_is_tetra(x)

Arguments

Value

TRUE if object is of classdeb_tetra andFALSE if it is not.

Examples

x <- deb_tetra(5, 3, 8, 2)y <- c(5, 3, 8, 2)deb_is_tetra(x)deb_is_tetra(y)

A class for pounds, shillings and pence values

Description

Create a vector of classdeb_lsd to integrate non-decimal currenciesinto standardized forms of analysis provided by R.

Usage

deb_lsd(l = double(), s = double(), d = double(), bases = c(20, 12))

Arguments

Details

Thedeb_decimal class and thedebkeepr package use the nomenclature ofl, s, and d to represent the tripartitesystem of pounds, shillings, and pence units. The abbreviations derive fromthe Latin termslibra,solidus, anddenarius. In the 8th century asolidus came to represent 12denarii coins, and, for a time at least,240denarii were made from onelibra or pound of silver. The custom ofcounting coins in dozens (solidi) and scores of dozens (librae) spreadthroughout the Carolingian Empire and became ingrained in much of Europe.However, a variety of accounting systems arose at different times that usedother bases for thesolidus anddenarius units. Thebases attribute ofdeb_decimalvectors makes it possible to specify alternative bases for thesolidus anddenarius units.

The length ofl,s, andd must either be all equal, or a vector oflength 1 can be recycled to the length of the other argument(s). Seethevctrs packagefor further details on recycling vectors. In addition,l,s, anddmust either all have no values, resulting in a vector of length 0, or allpossess numeric vectors.

Value

Returns a vector of classdeb_lsd.

See Also

Thedeb_lsd class works in concert with thedeb_decimal class, whichrepresents non-decimal currencies as decimalized values. Seedeb_decimal(). To represent values with tetrapartite units seedeb_tetra().

Examples

deb_lsd(5, 3, 8)deb_lsd(l = c(10, 8, 5),        s = c(6, 13, 8),        d = c(8, 4, 10))# Recycle length 1 vectordeb_lsd(l = c(10, 8, 5),        s = c(6, 13, 8),        d = 0)# Set the bases of the deb_lsd vectordeb_lsd(5, 3, 8, bases = c(60, 16))deb_lsd(l = c(10, 28, 5),        s = c(6, 33, 13),        d = c(8, 42, 10),        bases = c(60, 16))# Create a prototype or vector of length 0deb_lsd()

A class for tetrapartite values

Description

Create a vector of classdeb_tetra to integrate values with four unitsinto standardized forms of analysis provided by R.

Usage

deb_tetra(  l = double(),  s = double(),  d = double(),  f = double(),  bases = c(20, 12, 4))

Arguments

Details

Thedeb_tetra class extends the concept of thedeb_lsd class toincorporate currencies and other types of values that consist of four units.A variety of currencies and measurements of weights expanded beyond theconventional tripartite system of pounds, shillings, and pence to include afourth unit.deb_tetra adds a fourth unit, namedf for farthing, to thel, s, and d units used bydeb_lsd.Thebases attribute ofdeb_tetra vectors makes it possible to specifyalternative bases for thesolidus,denarius, and farthing units.

The length ofl,s,d, andf must either be all equal, or a vector oflength 1 can be recycled to the length of the other argument(s). Seethevctrs packagefor further details on recycling vectors. In addition,l,s,d, andfmust either all have no values, resulting in a vector of length 0, or allpossess numeric vectors.

Value

Returns a vector of classdeb_tetra.

See Also

Thedeb_tetra class works in concert with thedeb_decimal class,which can represent tetrapartite values as decimalized values. Seedeb_decimal(). To represent values with tripartite units seedeb_lsd().

Examples

deb_tetra(5, 3, 8, 2)deb_tetra(l = c(10, 8, 5),          s = c(6, 13, 8),          d = c(8, 4, 10),          f = c(2, 3, 1))# Recycle length 1 vectordeb_tetra(l = c(10, 8, 5),          s = c(6, 13, 8),          d = c(8, 4, 10),          f = 2)# Set the bases of the deb_tetra vectordeb_tetra(5, 3, 8, 2, bases = c(60, 16, 8))deb_tetra(l = c(10, 28, 5),          s = c(6, 33, 13),          d = c(8, 12, 10),          f = c(5, 3, 6),          bases = c(60, 16, 8))# Create a prototype or vector of length 0deb_tetra()

Castdeb_lsd ordeb_tetra to a list of values

Description

Cast adeb_lsd ordeb_tetra vector to a list of numeric vectors eitherthree or four values per list item corresponding to lsd or tetra values.

Usage

deb_as_list(x, ...)## Default S3 method:deb_as_list(x, ...)## S3 method for class 'deb_lsd'deb_as_list(x, ...)## S3 method for class 'deb_tetra'deb_as_list(x, ...)

Arguments

Details

deb_as_list() turns adeb_lsd ordeb_tetra vector into a list ofnumeric vectors of length 3 or 4. It is the inverse ofdeb_as_lsd() anddeb_as_tetra(). Compare toas.list(), which creates a list ofdeb_lsdordeb_tetra vectors orunclass(), which creates a list of length 3 or4 with numeric vectors corresponding to the units.

Value

A list of numeric vectors of length 3 or 4, corresponding to lsdor tetra values.

See Also

deb_as_lsd() anddeb_as_tetra() for the inverse ofdeb_as_list().

Examples

# deb_lsd vectorx <- deb_lsd(l = 0:3, s = 4:7, d = 8:11)deb_as_list(x)# deb_tetra vectory <- deb_tetra(l = 0:3, s = 4:7, d = 8:11, f = 1:4)deb_as_list(y)# This is the inverse of `deb_as_lsd()` of a list of lsd valuesz <- deb_as_list(x)identical(x, deb_as_lsd(z))

Helpers to create and separate adeb_lsd column in a data frame

Description

• deb_gather_lsd() creates adeb_lsd column from separate variablesrepresenting pounds, shillings, and pence values.

• deb_spread_lsd() creates separate variables for pounds, shillings,and pence from adeb_lsd column.

Usage

deb_gather_lsd(  df,  l = l,  s = s,  d = d,  bases = c(20, 12),  lsd_col = lsd,  replace = FALSE)deb_spread_lsd(df, lsd = lsd, l_col = l, s_col = s, d_col = d, replace = FALSE)

Arguments

Details

When transcribing historical accounting data by hand, entering the pounds,shillings, and pence values (lsd) into separate columns is probably theeasiest and least error prone method. Thedeb_gather_() anddeb_spread_() set of functions provide helpers to go back and forthbetween this mode of data entry and the use ofdeb_lsd anddeb_tetravectors within data frames in R.deb_gather_lsd() creates adeb_lsdcolumn froml,s, andd columns representing the three units ofthis type of value.deb_spread_lsd() does the opposite. It takes adeb_lsd column and spreads it into three separate pounds, shillings,and pence columns.

Values for column names (lsd_col,l_col,s_col, andd_col) mustbe valid column names. They can be quoted or unquoted, but they cannot bevectors or bare numbers. This follows the rules ofdplyr::rename().

Value

A data frame with a newdeb_lsd column fordeb_gather_lsd()or new pounds, shillings, and pence columns fordeb_spread_lsd().

See Also

deb_gather_tetra() anddeb_spread_tetra() provide thesame functionality for the less common tetrapartite values of pounds,shillings, pence, and farthings.

Examples

libra <- c(3, 5, 6, 2)solidus <- c(10, 18, 11, 16)denarius <- c(9, 11, 10, 5)# data frame with separate l, s, and d variables and default namesx <- data.frame(accounts = c(1, 2, 3, 4),                l = libra,                s = solidus,                d = denarius)# data frame with deb_lsd variable and default namesy <- data.frame(accounts = c(1, 2, 3, 4),                lsd = deb_lsd(l = libra,                              s = solidus,                              d = denarius))# Gather l, s, and d variables into deb_lsd columndeb_gather_lsd(x, l = l, s = s, d = d)# Spread deb_lsd column into separate l, s, and d columnsdeb_spread_lsd(y, lsd = lsd)# Replace original columns with replace = TRUEdeb_gather_lsd(x, replace = TRUE)deb_spread_lsd(y, replace = TRUE)# Choose non-default column namesdeb_gather_lsd(x, lsd_col = data, replace = TRUE)deb_spread_lsd(y,               l_col = libra,               s_col = solidus,               d_col = denarius,               replace = TRUE)# The two functions are oppositesz <- x %>%  deb_gather_lsd(replace = TRUE) %>%  deb_spread_lsd(replace = TRUE)all.equal(x, z)

Math group withdeb_lsd anddeb_tetra vectors

Description

Math and Summary group of functions withdeb_lsd anddeb_tetra vectors.Implemented functions:

• Summary group:sum(),any(), andall().

• Math group:abs(),round(),signif(),ceiling(),floor(),trunc(),cummax(),cummin(), andcumsum().

• Additional generics:mean(),is.nan(),is.finite(), andis.infinite().

All other functions from the groups not currently implemented,includingmedian(),quantile(), andsummary().

Arguments

Details

sum() andcumsum() return a normalizeddeb_lsd ordeb_tetra values.

Round family of functions only affect the denarius (d) unit of adeb_lsd value and the farthing (f) unit ofdeb_tetra value.All values are normalized.

If you need a wider implementation of Math and Summary group functions,use adeb_decimal vector. However,median(),quantile(), andsummary() are also not currently implemented fordeb_decimal vectors.To use these functions castdeb_lsd,deb_tetra, anddeb_decimalvectors to numeric.

Value

Adeb_lsd ordeb_tetra vector with normalized values.

Examples

x <- deb_lsd(l = c(5, 8, 12),             s = c(16, 6, 13),             d = c(6, 11, 0))y <- deb_tetra(l = c(5, 8, 12),               s = c(16, 6, 13),               d = c(6, 11, 0),               f = c(3, 2, 3))# All values are normalized with sum and cumsumsum(x)sum(y)cumsum(x)cumsum(y)mean(x)mean(y)# Round family on deb_lsd affects the denarius unitx2 <- deb_lsd(5, 12, 5.8365)y2 <- deb_tetra(5, 12, 8, 4.125)round(x2)round(y2)round(x2, digits = 2)signif(x2, digits = 2)ceiling(x2)ceiling(y2)floor(x2)floor(y2)trunc(x2)trunc(y2)# The returned values are normalized whether# they are positive or negativex3 <- deb_lsd(9, 19, 11.825)x4 <- deb_lsd(-9, -19, -11.825)round(x3)round(x3, digits = 1)ceiling(x3)floor(x4)trunc(x3)trunc(x4)

Methods

Description

Methods

Normalize tripartite and tetrapartite values

Description

Normalize tripartite and tetrapartite values values to given bases.

Usage

deb_normalize(x, ...)## Default S3 method:deb_normalize(x, ...)## S3 method for class 'deb_lsd'deb_normalize(x, ...)## S3 method for class 'numeric'deb_normalize(x, bases = c(20, 12), ...)## S3 method for class 'deb_tetra'deb_normalize(x, ...)

Arguments

Value

Returns a vector of classdeb_lsd with normalized solidus anddenarius units or a vector of classdeb_tetra with normalized solidus,denarius, and farthing units.

Examples

# Normalize a deb_lsd vectorx <- deb_lsd(12, 93, 78)x_alt <- deb_lsd(12, 93, 78, bases = c(60, 16))deb_normalize(x)deb_normalize(x_alt)# Normalize a deb_tetra vectort <- deb_tetra(12, 83, 78, 42)t_alt <- deb_tetra(12, 83, 78, 42, bases = c(60, 16, 8))deb_normalize(t)deb_normalize(t_alt)# Normalize a numeric vector of length 3deb_normalize(c(12, 93, 78))deb_normalize(c(12, 93, 78), bases = c(60, 16))# Normalize a numeric vector of length 4# Must provide bases of length 3deb_normalize(c(12, 93, 78, 42), bases = c(20, 12, 4))deb_normalize(c(12, 93, 78, 42), bases = c(60, 16, 8))

Helpers to create and separate adeb_tetra column in a data frame

Description

• deb_gather_tetra() creates adeb_tetra column from separatevariables representing pounds, shillings, pence, and farthing values.

• deb_spread_tetra() creates separate variables for pounds, shillings,pence, and farthings from adeb_tetra column.

Usage

deb_gather_tetra(  df,  l = l,  s = s,  d = d,  f = f,  bases = c(20, 12, 4),  tetra_col = tetra,  replace = FALSE)deb_spread_tetra(  df,  tetra = tetra,  l_col = l,  s_col = s,  d_col = d,  f_col = f,  replace = FALSE)

Arguments

Details

When transcribing historical accounting data by hand, entering the pounds,shillings, pence, and optionally farthing values (lsd(f)) into separatecolumns is probably the easiest and least error prone method. Thedeb_gather_() anddeb_spread_() set of functions provide helpers togo back and forth between this mode of data entry and the use ofdeb_lsdanddeb_tetra vectors within data frames in R.deb_gather_tetra()creates adeb_tetra column from four separate columns representing thefour units in this type of value.deb_spread_tetra() does the opposite.It takes adeb_tetra column and spreads it into four separate columnsrepresenting the four units.

Values for column names (tetra_col,l_col,s_col,d_col, andf_col) must be valid column names. They can be quoted or unquoted, butthey cannot be vectors or bare numbers. This follows the rules ofdplyr::rename().

Value

A data frame with a newdeb_tetra column fordeb_gather_tetra()or new pounds, shillings, pence, and farthing columns fordeb_spread_tetra().

See Also

deb_gather_lsd() anddeb_spread_lsd() provide the samefunctionality for the more common tripartite values of pounds, shillings,and pence.

Examples

libra <- c(3, 5, 6, 2)solidus <- c(10, 18, 11, 16)denarius <- c(9, 11, 10, 5)farthing <- c(2, 3, 1, 0)# data frame with separate l, s, and d variables and default namesx <- data.frame(accounts = c(1, 2, 3, 4),                l = libra,                s = solidus,                d = denarius,                f = farthing)# data frame with deb_tetra variable and default namesy <- data.frame(accounts = c(1, 2, 3, 4),                tetra = deb_tetra(l = libra,                                  s = solidus,                                  d = denarius,                                  f = farthing))# Gather l, s, d, and f variables into a deb_tetra columndeb_gather_tetra(x, l = l, s = s, d = d, f = f)# Spread deb_tetra column into separate l, s, d, and f columnsdeb_spread_tetra(y, tetra = tetra)# Replace original columns with replace = TRUEdeb_gather_tetra(x, replace = TRUE)deb_spread_tetra(y, replace = TRUE)# Choose non-default column namesdeb_gather_tetra(x, tetra_col = data, replace = TRUE)deb_spread_tetra(y,                 l_col = libra,                 s_col = solidus,                 d_col = denarius,                 f_col = farthing,                 replace = TRUE)# The two functions are oppositesz <- x %>%  deb_gather_tetra(replace = TRUE) %>%  deb_spread_tetra(replace = TRUE)all.equal(x, z)

Formatdeb_lsd,deb_decimal, anddeb_tetra vectors as text

Description

Flexible way to formatdeb_lsd,deb_decimal, anddeb_tetra vectorsfor use as labels or text.

Usage

deb_text(x, ...)## Default S3 method:deb_text(x, ...)## S3 method for class 'deb_lsd'deb_text(  x,  digits = 0,  currency = "£",  l.mark = "",  s.mark = "s.",  d.mark = "d.",  sep = " ",  big.mark = ",",  decimal.mark = ".",  suffix = "",  ...)## S3 method for class 'deb_decimal'deb_text(  x,  digits = 0,  currency = "£",  big.mark = ",",  decimal.mark = ".",  suffix = "",  ...)## S3 method for class 'deb_tetra'deb_text(  x,  digits = 0,  currency = "£",  l.mark = "",  s.mark = "s.",  d.mark = "d.",  f.mark = "f.",  sep = " ",  big.mark = ",",  decimal.mark = ".",  suffix = "",  ...)

Arguments

Details

deb_text is similar toas.character() in that both return a charactervector of the values ofdeb_lsd,deb_decimal, anddeb_tetra vectors.However,as.character() uses the normal printing method for these vectors.deb_text() provides a convenient way to nicely formatdeb_lsd,deb_decimal, anddeb_tetra vectors for use as text or labels withoptions for customization.

deb_text() usesformatC() to format the numeric values ofx. Numbersare printed in non-scientific format and trailing zeros are dropped.

All character vector arguments should be length 1.

Value

A Character vector of formatted values.

See Also

formatC() for further options passed to....

Examples

lsd <- deb_lsd(l = c(10000, 0, -10000),               s = c(8, 0, -8),               d = c(5.8252, 0, -5.8252))dec <- deb_decimal(c(10000.8252, 0, -10000.8252))tetra <- deb_tetra(l = c(10000, 0, -10000),                   s = c(8, 0, -8),                   d = c(5, 0, -5),                   f = c(2.8252, 0, -2.8252))deb_text(lsd)deb_text(dec)deb_text(tetra)# Compact format for deb_lsd with suffix to distinguish currencydeb_text(lsd, s.mark = "", d.mark = "",         sep = ".", suffix = " Flemish")# Control the number of digitsdeb_text(lsd, digits = 3)deb_text(dec, digits = 3)deb_text(tetra, digits = 3)# Change big mark and decimal markdeb_text(lsd, digits = 4, big.mark = ".", decimal.mark = ",")deb_text(dec, digits = 4, big.mark = ".", decimal.mark = ",")deb_text(tetra, digits = 4, big.mark = ".", decimal.mark = ",")

Tidy eval helpers

Description

Tidy eval helpers

Analysis of double-entry bookkeeping

Description

Family of seven related functions to analyze transactions data framesthat have credit, debit, and tetrapartite (lsd) or tetrapartite (lsdf)columns, mimicking an account book.

• deb_account() credit, debit, and current value of a single account.

• deb_account_summary() credit, debit, and current value of all accounts.

• deb_credit() total credit of each account.

• deb_debit() total debit of each account.

• deb_current() current value of each account (credit - debit).

• deb_open() current value of each account that has a positive ornegative value.

• deb_balance() positive and negative value remaining in a transactionsdata frame.

Usage

deb_account(  df,  account_id,  credit = credit,  debit = debit,  lsd = lsd,  na.rm = FALSE)deb_account_summary(  df,  credit = credit,  debit = debit,  lsd = lsd,  na.rm = FALSE)deb_credit(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)deb_debit(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)deb_current(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)deb_open(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)deb_balance(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)

Arguments

Value

Transaction functions return a data frame or tibble with columns for theaccounts indf and credit, debit, and/or current values in the same typeandbases aslsd:

• deb_account(): a data frame with three rows showing the credit, debit,and current value of the given account.

• deb_account_summary() a data frame with one row for each account indf and credit, debit, and current value columns.

• deb_credit(): a data frame with one row for each account with the totalcredit of the accounts.

• deb_debit(): a data frame with one row for each account with the totaldebit of the accounts.

• deb_current(): a data frame with one row for each account with thecurrent value of the accounts.

• deb_open(): a data frame with one row for each account whose currentvalue is not0. If all accounts are equal to zero, a data frame withzero rows will be returned.

• deb_balance(): a data frame with two rows showing the credit and debitremaining indf.

Transactions data frames:

Transactions data frames have the structure of an account book. Theyshould have a similar arrangement todafforne_transactions. Each row isa transaction in the book.credit anddebit columns contain theaccount ids associated with discharging account (credit) and the receivingaccount (debit). Thelsd column represents the tripartite ortetrapartite value of each transaction. Likedafforne_transactions,transactions data frames can have additional columns with attributes foreach transaction such as id or date among others.

Examples

# Examples use dafforne_transactions data,# which have default column names.# See dafforne_accounts for account names.# Credit, debit, and current value of cash accountdeb_account(dafforne_transactions, account_id = 1,            credit = credit, debit = debit,            lsd = lsd)# Credit, debit, and current value of profit and loss accountdeb_account(dafforne_transactions, account_id = 23)# Summary of all accounts in Dafforne's ledgerdeb_account_summary(dafforne_transactions)# Credit of accounts in Dafforne's ledgerdeb_credit(dafforne_transactions)# Debit of accounts in Dafforne's ledgerdeb_debit(dafforne_transactions)# Current value of accounts in Dafforne's ledgercurrent <- deb_current(dafforne_transactions)current# Current value of open account in Dafforne's ledgeropen <- deb_open(dafforne_transactions)open# Compare the amount of rows in returned values of# deb_current() vs deb_open()nrow(current)nrow(open)# Credit and debit remaining on Dafforne's ledgerdeb_balance(dafforne_transactions)

Error message for unimplemented mathematics functions

Description

Error message for unimplemented mathematics functions

Usage

## S3 method for class 'deb_lsd'vec_math(.fn, .x, ...)

Arguments

Value

Adeb_lsd vector.

Error message for unimplemented mathematics functions

Description

Error message for unimplemented mathematics functions

Usage

## S3 method for class 'deb_tetra'vec_math(.fn, .x, ...)

Arguments

Value

Adeb_tetra vector.