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-@c -*-texinfo-*-
-
-@node Keeping a Journal, Most Basic Entry, Principles of Accounting, Top
-@chapter Keeping a Journal
-
-The most important part of accounting is keeping a good journal.  If you
-have a good journal, tools can be written to work whatever mathematical
-tricks you need to better understand your spending patterns.  Without a
-good journal, no tool, however smart, can help you.
-
-The LEDGER program aims at making journal transactions as simple as
-possible.  Since it is a command-line tool, it does not provide a user
-interface for keeping a journal.  If you like, you may use GnuCash to
-maintain your journal, in which case LEDGER will read
-GnuCash's data files directly.  In that case, read the GnuCash manual
-now, and skip to the next chapter.
-
-If you are not using GnuCash, but a text editor to maintain your
-journal, read on.  LEDGER has been designed to make data transactions as
-simple as possible, by keeping the journal format easy, and also by
-automagically determining as much information as possible based on the
-nature of your transactions.
-
-For example, you do not need to tell LEDGER about the accounts you
-use.  Any time LEDGER sees a posting involving an account it knows
-nothing about, it will create it@footnote{This also means if you
-misspell an account it will end up getting counted separately from what
-you intended.  The provided Emacs major mode provides for automatically
-filling in account names.}.  If you use a commodity that is new to
-LEDGER, it will create that commodity, and determine its display
-characteristics (placement of the symbol before or after the amount,
-display precision, etc) based on how you used the commodity in the
-posting.
-
-@menu
-* Most Basic Entry::            
-* Commodities::                 
-* Structuring Your Accounts::   
-* Transaction Notes and Tags::  
-* File Format::                 
-* Archiving Previous Years ::   
-* Ledger Tutorial ::            
-@end menu
-
-@node Most Basic Entry, Commodities, Keeping a Journal, Keeping a Journal
-@section The Most Basic Entry
-
-Here is the Pacific Bell example from above, given as a LEDGER
-posting, with the additional of a check number:
-
-@smallexample
-9/29 (1023) Pacific Bell
-    Expenses:Utilities:Phone                   $23.00
-    Assets:Checking                           $-23.00
-@end smallexample
-
-As you can see, it is very similar to what would be written on paper,
-minus the computed balance totals, and adding in account names that work
-better with LEDGER's scheme of things.  In fact, since
-LEDGER is smart about many things, you don't need to specify the
-balanced amount, if it is the same as the first line:
-
-@smallexample
-9/29 (1023) Pacific Bell
-    Expenses:Utilities:Phone                   $23.00
-    Assets:Checking
-@end smallexample
-
-For this transaction, LEDGER will figure out that $-23.00 must come from
-@samp{Assets:Checking} in order to balance the transaction.
-
-Also note the structure of the account entries.  There is an implied
-hierarchy established by separating with colons.  See
-(@pxref{Structuring Your Accounts}) for details and suggestions regarding
-your accounts.
-
-
-
-@strong{The format is very flexible and it isn't necessary that you
-indent and space out things exactly as shown. The only requirements are
-that the start of the transaction (the date typically) is at the
-beginning of the first line of the transaction, and the accounts are
-indented by at least one space.  If you omit the leading spaces in the
-account lines LEDGER will not count the transaction and will not
-give an error.  There must be at least two spaces, or a tab, between the
-amount and the account.  If you do not have adequate separation between
-the amount and the account LEDGER will give an error and stop
-calculating}
-
-@node Commodities, Structuring Your Accounts, Most Basic Entry, Keeping a Journal
-@section Commodities
-
-LEDGER is agnostic when it comes to how you value your accounts.
-Dollars, Euros, Pounds, Francs, etc. are just ``commodities''.  Holdings
-in stocks, bonds, mutual funds and other financial instrument can be
-label using whatever is convenient for you (stock ticker symbols are
-suggested for publicly traded assets).@footnote{you can track ANYTHING,
-even time. As long as it cannot be created or destroyed inside your
-accounting system.}
-
-This is fundamentally different than many common accounting packages,
-which assume the same currency throughout all of your accounts.  This
-means if you typically operate in Euros, but travel to the US and has
-some expenses, you would have to do the currency conversion BEFORE you
-made the entry into your financial system.  With ledger this is not
-required.  In the same journal you can have entries in any or all
-commodities you actually hold.  You can use the reporting capabilities
-to convert all commodities to a single commodity for reporting purposes
-without ever changing the underlying entry.
-
-For example, the following entries reflect transaction made for a
-business trip to Europe from the US:
-
-@smallexample
-2011/09/23   Cash in Munich
-    Assets:Cash  50.00 Euros
-    Assets:Checking  $-66.00
-
-2011/09/24  Dinner in Munich
-    Expenses:Business:Travel  35.00 Euro
-    Assets:Cash
-@end smallexample
-
-This says that $66.00 came out of checking and turned into 50 Euros. The
-implied exchange rate was $1.32.  Then 35 Euros was spent on Dinner in Munich.
-
-
-@node Structuring Your Accounts, Transaction Notes and Tags , Commodities ,Keeping a Journal
-@section Structuring your Accounts
-
-There really are no requirements for how you do this, but to preserve
-your sanity we suggest some very basic structure to your accounting
-system.
-
-At the highest level you have five sorts of accounts: Expenses, Assets,
-Income, Liabilities and Equity.  Briefly, you can think of these as places money goes,
-places money sits, places money comes from and money you owe.
-
-Starting the structure off this way will make it simpler for you to get
-answers to the questions you really need to ask about your finances.
-
-@node Transaction Notes and Tags, File Format, Structuring Your Accounts, Keeping a Journal
-@section Transaction Notes and Tags
-LEDGER 3.0 supports entry and transaction ``notes'', which may  
-contain new metadata and tag markers.  Here's an example:
-
-@smallexample
-   2004/05/27 (100) Credit card company
-       ; This is an entry note!
-       ; Sample: Value
-       Liabilities:MasterCard         $20.00
-       ; This is a transaction note!
-       ; Sample: Another Value
-       ; :MyTag:
-       Assets:Bank:Checking
-       ; :AnotherTag:
-@end smallexample
-
-An indented paragraph starting with `;' is parsed as a persistent note  
-for its preceding category.  These notes will get printed back to you  
-with the ``print'' command.  They are accessible to value expressions  
-using the ``note'' variable.
-
-Further, any occurrence of ``:foo:'' in a note will cause a metadata tag  
-for "foo" to be registered for that entry.  You can then search for  
-such transactions using:
-
-@smallexample
-   ledger reg %foo
-   ldeger reg tag foo
-@end smallexample
-
-Also, if any word in the note ends (but does not start) with a colon,  
-the remainder of that line will be taken to be the metadata value for  
-that tag.  That is:
-
-@smallexample
-   ; :foo:bar:baz:  <-- These are three tags
-   ; name: value    <-- this is a tag with a value
-@end smallexample
-
-Tags with value can be searched for just like tags.  In addition, you  
-can further limit your tag search by looking for only those tags that  
-have specific values:
-
-@smallexample
-   ledger reg %name=value
-   ledger reg tag name=value
-@end smallexample
-
-The group-by and sort functions also support tags:
-@smallexample
-ledger --group-by "tag('foo')" bal 
-@end smallexample
-Will produce a balance summary of all transanction with tag `foo' group by transactions wiht the same value for `foo'.
-
-@smallexample
-ledger reg --sort "tag('foo')" %foo
-@end smallexample
-Produces a register view with the transaction have tag `foo' sorted by the tags value.
-
-Comments that occur before an entry, or which starts at column  
-zero, are always ignored and are neither searched nor printed back.
-
-
-
-@node File Format, Command-line Syntax ,Transaction Notes and Tags, Keeping a Journal
-@section File format
-
-The ledger file format is quite simple, but also very flexible.  It
-supports many options, though typically the user can ignore most of
-them.  They are summarized below.
-
-The initial character of each line determines what the line means, and
-how it should be interpreted.  Allowable initial characters are:
-
-@table @code
-@item NUMBER
-A line beginning with a number denotes a transaction.  It may be followed
-by any number of lines, each beginning with whitespace, to denote the
-transaction's account postings.  The format of the first line is:
-
-@example
-DATE[=EDATE] [*|!] [(CODE)] DESC
-@end example
-
-If @samp{*} appears after the date (with optional effective date), it
-indicates the transaction is ``cleared'', which can mean whatever the user
-wants it to mean.  If @samp{!} appears after the date, it indicates d
-the transaction is ``pending''; i.e., tentatively cleared from the user's
-point of view, but not yet actually cleared.  If a @samp{CODE} appears
-in parentheses, it may be used to indicate a check number, or the type
-of the posting.  Following these is the payee, or a description of
-the posting.
-
-The format of each following posting is:
-
-@example
-  ACCOUNT  AMOUNT  [; NOTE]
-@end example
-
-The @samp{ACCOUNT} may be surrounded by parentheses if it is a virtual
-postings, or square brackets if it is a virtual postings that
-must balance.  The @samp{AMOUNT} can be followed by a per-unit
-posting cost, by specifying @samp{@@ AMOUNT}, or a complete
-posting cost with @samp{@@@@ AMOUNT}.  Lastly, the @samp{NOTE} may
-specify an actual and/or effective date for the posting by using
-the syntax @samp{[ACTUAL_DATE]} or @samp{[=EFFECTIVE_DATE]} or
-@samp{[ACTUAL_DATE=EFFECtIVE_DATE]}.
-
-@item =
-An automated transaction.  A value expression must appear after the equal
-sign.
-
-After this initial line there should be a set of one or more
-postings, just as if it were normal transaction.  If the amounts of the
-postings have no commodity, they will be applied as modifiers to
-whichever real posting is matched by the value expression.
-
-@item ~
-A period transaction.  A period expression must appear after the tilde.
-
-After this initial line there should be a set of one or more
-postings, just as if it were normal transaction.
-
-@item !
-A line beginning with an exclamation mark denotes a command directive.
-It must be immediately followed by the command word.  The supported
-commands are:
-
-@table @samp
-@item !include
-Include the stated journal file.
-
-@item !account
-The account name is given is taken to be the parent of all
-postings that follow, until @samp{!end} is seen.
-
-@item !end
-Ends an account block.
-@end table
-
-@item ;
-A line beginning with a colon indicates a comment, and is
-ignored. Comments will not be returned in a ``print'' response.
-@item indented ; 
-If the semi colon is indented and occurs inside a transaction, it is
-parsed as a persistent note for its preceding category.  These notes or
-tags can be used to augment to reporting and filtering capabilities of
-LEDGER.
-@item Y
-If a line begins with a capital Y, it denotes the year used for all
-subsequent transactions that give a date without a year.  The year should
-appear immediately after the Y, for example: @samp{Y2004}.  This is
-useful at the beginning of a file, to specify the year for that file.
-If all transactions specify a year, however, this command has no effect.
-
-@item P
-Specifies a historical price for a commodity.  These are usually found
-in a pricing history file (see the @option{-Q} option).  The syntax
-is:
-@example
-P DATE SYMBOL PRICE
-@end example
-
-@item N SYMBOL
-Indicates that pricing information is to be ignored for a given
-symbol, nor will quotes ever be downloaded for that symbol.  Useful
-with a home currency, such as the dollar ($).  It is recommended that
-these pricing options be set in the price database file, which
-defaults to @file{~/.pricedb}.  The syntax for this command is:
-@example
-N SYMBOL
-@end example
-
-@item D AMOUNT
-Specifies the default commodity to use, by specifying an amount in the
-expected format.  The @command{transaction} command will use this commodity
-as the default when none other can be determined.  This command may be
-used multiple times, to set the default flags for different
-commodities; whichever is seen last is used as the default commodity.
-For example, to set US dollars as the default commodity, while also
-setting the thousands flag and decimal flag for that commodity, use:
-@example
-D $1,000.00
-@end example
-
-@item C AMOUNT1 = AMOUNT2
-Specifies a commodity conversion, where the first amount is given to
-be equivalent to the second amount.  The first amount should use the
-decimal precision desired during reporting:
-@example
-C 1.00 Kb = 1024 bytes
-@end example
-
-@item i, o, b, h
-These four relate to timeclock support, which permits LEDGER to read
-timelog files.  See the timeclock's documentation for more info on the
-syntax of its timelog files.
-@end table
-
-@node Archiving Previous Years , , ,Keeping a Journal
-@section Archiving Previous Years
-
-@node Ledger Tutorial , , ,Keeping a Journal
-@section Ledger Tutorial