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+{\fonttbl\f0\fmodern\fcharset0 Courier;}
+{\colortbl;\red255\green255\blue255;}
+\pard\tx560\tx1120\tx1680\tx2240\tx2800\tx3360\tx3920\tx4480\tx5040\tx5600\tx6160\tx6720\sl264\slmult1\ql\qnatural\pardirnatural
+
+\f0\fs28 \cf0 Ledger has seven basic commands, but by far the most often used are\
+@command\{balance\} and @command\{register\}. To see a summary balance of\
+all accounts, use:\
+\
+@example\
+ledger bal\
+@end example\
+\
+@command\{bal\} is a short-hand for @command\{balance\}. This command\
+prints out the summary totals of the five parent accounts used in\
+@file\{sample.dat\}:\
+\
+@smallexample\
+ $1,480.00\
+ 50 AAPL Assets\
+ $-2,500.00 Equity\
+ $20.00 Expenses\
+ $-500.00 Income\
+ $-2.00 Liabilities\
+--------------------\
+ $-1,502.00\
+ 50 AAPL \
+@end smallexample\
+\
+None of the child accounts are shown, just the parent account totals.\
+We can see that in @samp\{Assets\} there is $1,480.00, and 50 shares of\
+Apple stock. There is also a negative grand total. Usually the grand\
+total is zero, which means that all accounts balance@footnote\{It is\
+impossible for accounts not to balance in ledger; it reports an error\
+if a posting does not balance\}. In this case, since the 50 shares\
+of Apple stock cost $1,500.00 dollars, then these two amounts balance\
+each other in the grand total. The extra $2.00 comes from a virtual\
+posting being added by the automatic transaction at the top of the file.\
+The transaction is virtual because the account name was surrounded by\
+parentheses in an automatic transaction. Automatic transactions will be\
+discussed later, but first let's remove the virtual posting from\
+the balance report by using the @option\{--real\} option:\
+\
+@example\
+ledger --real bal\
+@end example\
+\
+Now the report is:\
+\
+@smallexample\
+ $1,480.00\
+ 50 AAPL Assets\
+ $-2,500.00 Equity\
+ $20.00 Expenses\
+ $-500.00 Income\
+--------------------\
+ $-1,500.00\
+ 50 AAPL \
+@end smallexample\
+\
+Since the liability was a virtual posting, it has dropped from the\
+report and we see that final total is balanced.\
+\
+But we only know that it balances because @file\{sample.dat\} is quite\
+simple, and we happen to know that the 50 shares of Apple stock cost\
+$1,500.00. We can verify that things really balance by reporting the\
+Apple shares in terms of their cost, instead of their quantity. To do\
+this requires the @option\{--basis\}, or @option\{-B\}, option:\
+\
+@example\
+ledger --real -B bal\
+@end example\
+\
+This command reports:\
+\
+@smallexample\
+ $2,980.00 Assets\
+ $-2,500.00 Equity\
+ $20.00 Expenses\
+ $-500.00 Income\
+@end smallexample\
+\
+With the basis cost option, the grand total has disappeared, as it is\
+now zero. The confirms that the cost of everything balances to zero,\
+@emph\{which must always be true\}. Reporting the real basis cost\
+should never yield a remainder@footnote\{If it ever does, then\
+generated postings are involved, which can be removed using\
+@option\{--actual\}\}.} \ No newline at end of file