This chapter presents a series of recipes, gradually introducing all of
the command-line features of Ledger.

For the purpose of these examples, assume the environment variable
@var{LEDGER} is set to the file @file{sample.dat} (which is included
in the distribution), and that the contents of that file are:

@smallexample
= /^Expenses:Books/
  (Liabilities:Taxes)             -0.10

~ Monthly
  Assets:Bank:Checking          $500.00
  Income:Salary

2004/05/01 * Checking balance
  Assets:Bank:Checking        $1,000.00
  Equity:Opening Balances

2004/05/01 * Investment balance
  Assets:Brokerage              50 AAPL @@ $30.00
  Equity:Opening Balances

2004/05/14 * Pay day
  Assets:Bank:Checking          $500.00
  Income:Salary

2004/05/27 Book Store
  Expenses:Books                 $20.00
  Liabilities:MasterCard

2004/05/27 (100) Credit card company
  Liabilities:MasterCard         $20.00
  Assets:Bank:Checking
@end smallexample

This sample file demonstrates a basic principle of accounting which it
is recommended you follow: Keep all of your accounts under five parent
Assets, Liabilities, Income, Expenses and Equity.  It is important to
do so in order to make sense out of the following examples.