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ledger/doc/Ledger.scriv/snapshots/155.snapshots
John Wiegley 1f5ceb0db5 Added beginning draft of manual for 3.0 
This is being kept in Scrivener format, for ease of writing.
2009-10-25 23:11:30 -04:00

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<string>Ledger has seven basic commands, but by far the most often used are
@command{balance} and @command{register}. To see a summary balance of
all accounts, use:
@example
ledger bal
@end example
@command{bal} is a short-hand for @command{balance}. This command
prints out the summary totals of the five parent accounts used in
@file{sample.dat}:
@smallexample
$1,480.00
50 AAPL Assets
$-2,500.00 Equity
$20.00 Expenses
$-500.00 Income
$-2.00 Liabilities
--------------------
$-1,502.00
50 AAPL
@end smallexample
None of the child accounts are shown, just the parent account totals.
We can see that in @samp{Assets} there is $1,480.00, and 50 shares of
Apple stock. There is also a negative grand total. Usually the grand
total is zero, which means that all accounts balance@footnote{It is
impossible for accounts not to balance in ledger; it reports an error
if a posting does not balance}. In this case, since the 50 shares
of Apple stock cost $1,500.00 dollars, then these two amounts balance
each other in the grand total. The extra $2.00 comes from a virtual
posting being added by the automatic transaction at the top of the file.
The transaction is virtual because the account name was surrounded by
parentheses in an automatic transaction. Automatic transactions will be
discussed later, but first let's remove the virtual posting from
the balance report by using the @option{--real} option:
@example
ledger --real bal
@end example
Now the report is:
@smallexample
$1,480.00
50 AAPL Assets
$-2,500.00 Equity
$20.00 Expenses
$-500.00 Income
--------------------
$-1,500.00
50 AAPL
@end smallexample
Since the liability was a virtual posting, it has dropped from the
report and we see that final total is balanced.
But we only know that it balances because @file{sample.dat} is quite
simple, and we happen to know that the 50 shares of Apple stock cost
$1,500.00. We can verify that things really balance by reporting the
Apple shares in terms of their cost, instead of their quantity. To do
this requires the @option{--basis}, or @option{-B}, option:
@example
ledger --real -B bal
@end example
This command reports:
@smallexample
$2,980.00 Assets
$-2,500.00 Equity
$20.00 Expenses
$-500.00 Income
@end smallexample
With the basis cost option, the grand total has disappeared, as it is
now zero. The confirms that the cost of everything balances to zero,
@emph{which must always be true}. Reporting the real basis cost
should never yield a remainder@footnote{If it ever does, then
generated postings are involved, which can be removed using
@option{--actual}}.</string>
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