# Ledger

> Double-entry bookkeeping and ledger reference — debits, credits, chart of accounts, journal entries, and financial statements. Use when understanding accounting fundamentals, designing ledger systems, or implementing financial record-keeping.

- Skill: `bytesagain/ledger` (Agent Skill, multi-file: 2 files)
- Install (CLI): `npx skillmds@latest add bytesagain/ledger`
- Raw SKILL.md: https://api.skillmd.com/api/skills/bytesagain/ledger/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Finance & Business
- Author: bytesagain (https://skillmd.com/u/bytesagain)
- Updated: 2026-09-09
- Page: https://skillmd.com/skills/bytesagain/ledger

---


# 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`

```bash
scripts/script.sh intro
```

What a ledger is, double-entry principle, the accounting equation.

### `accounts`

```bash
scripts/script.sh accounts
```

Chart of accounts — account types, numbering conventions, normal balances.

### `entries`

```bash
scripts/script.sh entries
```

Journal entries — recording transactions, debits and credits, examples.

### `statements`

```bash
scripts/script.sh statements
```

Financial statements — balance sheet, income statement, cash flow.

### `cycle`

```bash
scripts/script.sh cycle
```

The accounting cycle — from transaction to financial statements.

### `schema`

```bash
scripts/script.sh schema
```

Ledger database schema design — tables, immutability, audit trail.

### `tools`

```bash
scripts/script.sh tools
```

Ledger tools — plaintext accounting (hledger, beancount), QuickBooks.

### `rules`

```bash
scripts/script.sh rules
```

Key accounting rules — GAAP, accrual vs cash basis, materiality.

### `help`

```bash
scripts/script.sh help
```

### `version`

```bash
scripts/script.sh version
```

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