ledger

Ledger is a command‑line double‑entry accounting system that stores transactions in plain‑text files using its own simple format. Users edit a ledger file directly, entering each transaction with a date, description, and debits and credits across accounts, such as “Expenses:Auto:Gas” and “Liabilities:MasterCard”. The program reads this file and can generate reports like account balances or transaction registers on demand.

The tool is intended for individuals or organizations that prefer a lightweight, scriptable accounting workflow without a graphical interface. Because it runs from the UNIX shell, it integrates naturally with other command‑line utilities and can be incorporated into automated scripts or version‑controlled repositories of financial data.

Ledger has been maintained since 2003, is authored by John Wiegley, and is distributed under the BSD license. Its stability and long‑standing use have led to ports in other programming languages, while the core implementation remains a stable, CLI‑only application.