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description: Post journal entries to the general ledger and compute running balances
---
# Ledger
Post journal entries to the general ledger for "$ARGUMENTS". Organize all debits and credits by account and calculate running balances.
## Prerequisites
Read `.metapowers/accounting/$ARGUMENTS/02-journal.md` for the journal entries.
## Process
1. **Set up ledger accounts:**
- Create a T-account or tabular format for each account in the chart of accounts
- Include the account number, name, and normal balance side (debit or credit)
- Carry forward any opening balances from the prior period
2. **Post journal entries:**
- Transfer each journal entry to the appropriate ledger accounts
- Record the date, journal entry reference (JE-001, etc.), and amount
- Post debits to the debit side and credits to the credit side
- Calculate the running balance after each posting
3. **Verify completeness:**
- Cross-reference every journal entry to confirm it has been posted
- Check that no entries were double-posted or missed
- Ensure running balances are mathematically correct
4. **Write the artifact** to `.metapowers/accounting/$ARGUMENTS/03-ledger.md` with sections:
- **General Ledger** — each account with all postings and running balance
- **Account Summary** — closing balance for each account
- **Cross-Reference** — journal entry to ledger posting map
## Output
The ledger written to `.metapowers/accounting/$ARGUMENTS/03-ledger.md`. Present a summary highlighting:
- Number of active accounts
- Top accounts by transaction volume
- Closing balances for key accounts
