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Here is the Pacific Bell example from above, given as a Ledger posting, with the addition of a check number: 

9/29 (1023) Pacific Bell Expenses:Utilities:Phone $23.00 Assets:Checking $-23.00

As you can see, it is very similar to what would be written on paper, minus the computed balance totals, and adding in account names that work better with Ledger’s scheme of things. In fact, since Ledger is smart about many things, you don’t need to specify the balanced amount, if it is the same as the first line: 

9/29 (1023) Pacific Bell Expenses:Utilities:Phone $23.00 Assets:Checking

For this transaction, Ledger will figure out that $-23.00 must come from ‘ Assets:Checking ’ in order to balance the transaction.

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Ledger: Command-Line Accounting
Consistent Journal Format Converting from other formats Archiving Previous Years Next: Starting up, Previous: Keeping a Journal, Up: Keeping a Journal [Contents][Index] 4.1 The Most Basic Entry <span>Here is the Pacific Bell example from above, given as a Ledger posting, with the addition of a check number: 9/29 (1023) Pacific Bell Expenses:Utilities:Phone $23.00 Assets:Checking $-23.00 As you can see, it is very similar to what would be written on paper, minus the computed balance totals, and adding in account names that work better with Ledger’s scheme of things. In fact, since Ledger is smart about many things, you don’t need to specify the balanced amount, if it is the same as the first line: 9/29 (1023) Pacific Bell Expenses:Utilities:Phone $23.00 Assets:Checking For this transaction, Ledger will figure out that $-23.00 must come from ‘Assets:Checking’ in order to balance the transaction. Also note the structure of the account entries. There is an implied hierarchy established by separating with colons (see Structuring your Accounts). The format is very flexible and it i


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