# Here is the main syntax of hledger's journal format
# (omitting extra Ledger compatibility syntax).

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# 1. These are comment lines, for notes or temporarily disabling things.
; They begin with # or ;

comment
Or, lines can be enclosed within "comment" / "end comment".
This is a block of 
commented lines.
end comment

# Some journal entries can have semicolon comments at end of line  ; like this
# Some of them require 2 or more spaces before the semicolon.

###############################################################################

# 2. Directives customise processing or output in some way.
# You don't need any directives to get started.
# But they can add more error checking, or change how things are displayed.
# They begin with a word, letter, or symbol. 
# They are most often placed at the top, before transactions.

account assets             ; Declare valid account names and display order.
account assets:savings     ; A subaccount. This one represents a bank account.
account assets:checking    ; Another. Note, 2+ spaces after the account name.
account assets:receivable  ; Accounting type is inferred from english names,
account passifs            ; or declared with a "type" tag, type:L
account expenses           ; type:X
                           ; A follow-on comment line, indented.
account expenses:rent      ; Expense and revenue categories are also accounts.
                           ; Subaccounts inherit their parent's type.

commodity $0.00         ; Declare valid commodities and their display styles.
commodity 1.000,00 EUR

decimal-mark .          ; The decimal mark used in this file (if ambiguous).

payee Whole Foods       ; Declare a valid payee name.

tag trip                ; Declare a valid tag name.

P 2024-03-01 AAPL $179  ; Declare a market price for AAPL in $ on this date.

include other.journal   ; Include another journal file here.

# Declare a recurring "periodic transaction", for budget/forecast reports
~ monthly  set budget goals  ; <- Note, 2+ spaces before the description.
    (expenses:rent)      $1000
    (expenses:food)       $500

# Declare an auto posting rule, to modify existing transactions in reports
= revenues:consulting
    liabilities:tax:2024:us          *0.25  ; Add a tax liability & expense
    expenses:tax:2024:us            *-0.25  ; for 25% of the revenue.

###############################################################################

# 3. Transactions are what it's all about.
# They are dated events, usually movements of money between 2 or more accounts.
# They begin with a numeric date.
# Here is their basic shape:
#
# DATE DESCRIPTION    ; The transaction's date and optional description.
#   ACCOUNT1  AMOUNT  ; A posting of an amount to/from this account, indented.
#   ACCOUNT2  AMOUNT  ; A second posting, balancing the first.
#   ...               ; More if needed. Amounts must sum to zero.
#                     ; Note, 2+ spaces between account names and amounts.

2024-01-01 opening balances         ; At the start, declare pre-existing balances this way.
    assets:savings          $10000  ; Account names can be anything. lower case is easy to type.
    assets:checking          $1000  ; assets, liabilities, equity, revenues, expenses are common.
    liabilities:credit card  $-500  ; liabilities, equity, revenues balances are usually negative.
    equity:start                    ; One amount can be left blank. $-10500 is inferred here.
                                    ; Some of these accounts we didn't declare above,
                                    ; so -s/--strict would complain.

2024-01-03 ! (12345) pay rent
    ; Additional transaction comment lines, indented.
    ; There can be a ! or * after the date meaning "pending" or "cleared".
    ; There can be a parenthesised (code) after the date/status.
                                    ; Amounts' sign shows direction of flow.
    assets:checking          $-500  ; Minus means removed from this account (credit).
    expenses:rent             $500  ; Plus means added to this account (debit).

; Keeping transactions in date order is optional (but helps error checking).

2024-01-02 Gringott's Bank | withdrawal  ; Description can be PAYEE | NOTE
    assets:bank:gold       -10 gold
    assets:pouch            10 gold

2024-01-02 shopping
    expenses:clothing        1 gold
    expenses:wands           5 gold
    assets:pouch            -6 gold

2024-01-02 receive gift
    revenues:gifts          -3 "Chocolate Frogs"  ; Complex commodity symbols
    assets:pouch             3 "Chocolate Frogs"  ; must be in double quotes.

2024-01-15 buy some shares, in two lots                 ; Cost can be noted.
    assets:investments:2024-01-15     2.0 AAAA @ $1.50  ; @  means per-unit cost
    assets:investments:2024-01-15-02  3.0 AAAA @@ $4    ; @@ means total cost
                      ; ^ Per-lot subaccounts are sometimes useful.
    assets:checking                 $-7

2024-01-15 assert some account balances on this date
    ; Balances can be asserted in any transaction, with =, for extra error checking.
    ; Assertion txns like this one can be made with hledger close --assert --show-costs
    ;
    assets:savings                    $0                   = $10000
    assets:checking                   $0                   =   $493
    assets:bank:gold                   0 gold              =    -10 gold
    assets:pouch                       0 gold              =      4 gold
    assets:pouch                       0 "Chocolate Frogs" =      3 "Chocolate Frogs"
    assets:investments:2024-01-15      0.0 AAAA            =      2.0 AAAA @  $1.50
    assets:investments:2024-01-15-02   0.0 AAAA            =      3.0 AAAA @@ $4
    liabilities:credit card           $0                   =  $-500

2024-02-01 note some event, or a transaction not yet fully entered, on this date
    ; Postings are not required.

; Some other date formats are allowed (but, consistent YYYY-MM-DD is useful).
2024.01.01
2024/1/1