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-
-\f0\fs28 \cf0 The most important part of accounting is keeping a good ledger. If\
-you have a good ledger, tools can be written to work whatever\
-mathematically tricks you need to better understand your spending\
-patterns. Without a good ledger, no tool, however smart, can help\
-you.\
-\
-The Ledger program aims at making ledger transaction as simple as possible.\
-Since it is a command-line tool, it does not provide a user interface\
-for keeping a ledger. If you like, you may use GnuCash to maintain\
-your ledger, in which case the Ledger program 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\
-ledger, read on. Ledger has been designed to make data transaction as\
-simple as possible, by keeping the ledger 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. 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.\
-\
-Here is the Pacific Bell example from above, given as a Ledger\
-posting:\
-\
-@smallexample\
-9/29 (100) 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 (100) 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.} \ No newline at end of file