Something that stops many people from keeping a ledger at all is the
insanity of tracking small cash expenses.  They rarely generate a
receipt, and there are often a lot of small postings, rather than
a few large ones, as with checks.

One solution is: don't bother.  Move your spending to a debit card,
but in general ignore cash.  Once you withdraw it from the ATM, mark
it as already spent to an @samp{Expenses:Cash} category:

@smallexample
2004/03/15 ATM
    Expenses:Cash                      $100.00
    Assets:Checking
@end smallexample

If at some point you make a large cash expense that you want to track,
just ``move'' the amount of the expense from @samp{Expenses:Cash} into
the target account:

@smallexample
2004/03/20 Somebody
    Expenses:Food                       $65.00
    Expenses:Cash
@end smallexample

This way, you can still track large cash expenses, while ignoring all
of the smaller ones.