BestBooks is an open source accounting application framework based on accounting terminology. Originally developed in Java to support multiple database because at the time the accounting applications had a close data model. Then migrated to PHP and as a WordPress plugin. BestBooks grew and matured as a WordPress plugin and became to cumbersome for a multiple site bookkeeping record system. A decision to rearchitect the framework with minimal web functionality interacting with a backend desktop-server component that can be placed behind a firewall.

NodeJS was chosen for the code base of the architecture because of one-code-base multiple platforms, as well as to breakup the functionality into node modules for easier maintenance with the base module beginning as the core.

The core module is a migration of the PHP classes from the WordPress plugin.

TDD will be utilized during the development and maintenance, using the mocha test framework.

The BestBooks packages prefix the name with @pingleware, for PressPage Entertainment Inc DBA PINGLEWARE which is the branded operations responsible for IT development.

When Chairman Gensler testified at the House Financial Services Committee, he was ask a question to define Ether, see at https://www.coindesk.com/video/sec-chair-gensler-refuses-to-say-if-ether-is-a-security-during-house-hearing/, he could not define whether ether is a commodity or security, according to then Professor Gensler at MIT Blockchain course (https://ocw.mit.edu/courses/15-s12-blockchain-and-money-fall-2018/), Professor Gensler explains that both Bitcoin and Ether are not securiies but a unit of account.

Actually Ether like Bitcoin, like Cash is neither a commodity or security. Ether like Bitcoin and Cash and all other foreign currency denominations is a unit of account and is consider a liquid asset like Cash on the balance sheet.

Hence, Digital Currency is derived as a Cash asset for which Bitcoin and Ether is derived from DigitalCurrency class.

The log file is named bestbooks.log and resides in the system directory identified as .bestbooks located in the home directory. On a Mac, to view dot directories, open finder and and press CTRL-CMD-. (the dot or period key). Toggle this key combination will toggle the view of the dot directories

There are three levels of logging

Level	Description	Example
warn	For warning, non-critical messages	2024-04-06T09:42:55.628Z [WARN] {}
info	For informational messages	2024-04-06T09:42:55.586Z [INFO] INSERT OR IGNORE INTO ledger (company_id,office_id,account_name,account_code,txdate,note,credit,balance) VALUES (0,0,'Google Adsense Revenue',(SELECT code FROM accounts WHERE name='Google Adsense Revenue'),'2013-05-27','Service Adjustment','71.12',(SELECT IIF(SUM(debit)-SUM(credit),SUM(debit)-SUM(credit)+71.12,71.12) FROM ledger WHERE account_name='Google Adsense Revenue'));
error	For critical messages	2024-04-06T09:42:55.628Z [ERROR] {}