bytesagain Ledger — Double-Entry Bookkeeping Reference
Quick-reference skill for ledger accounting — double-entry bookkeeping, journal entries, and financial statements.
When to Use
- Understanding double-entry bookkeeping principles
- Designing ledger database schemas
- Recording journal entries (debits and credits)
- Building chart of accounts
- Generating financial statements (balance sheet, income statement)
Commands
intro
scripts/script.sh intro
What a ledger is, double-entry principle, the accounting equation.
accounts
scripts/script.sh accounts
Chart of accounts — account types, numbering conventions, normal balances.
entries
scripts/script.sh entries
Journal entries — recording transactions, debits and credits, examples.
statements
scripts/script.sh statements
Financial statements — balance sheet, income statement, cash flow.
cycle
scripts/script.sh cycle
The accounting cycle — from transaction to financial statements.
schema
scripts/script.sh schema
Ledger database schema design — tables, immutability, audit trail.
tools
scripts/script.sh tools
Ledger tools — plaintext accounting (hledger, beancount), QuickBooks.
rules
scripts/script.sh rules
Key accounting rules — GAAP, accrual vs cash basis, materiality.
help
scripts/script.sh help
version
scripts/script.sh version
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