Ledger

---
name: "ledger"
version: "1.0.0"
description: "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."
author: "BytesAgain"
homepage: "https://bytesagain.com"
source: "https://github.com/bytesagain/ai-skills"
tags: [ledger, accounting, double-entry, bookkeeping, journal, financial]
category: "finance"
---

# 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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