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### accounting
**accounting** is tracking the flow of valuable commodities, such as money or time.
**[accounting](https://en.wikipedia.org/wiki/Accounting)** is tracking the flow of valuable commodities, such as money or time.
It clarifies activity, priorities, obligations, opportunities.
It can reduce stress and even be enjoyable.
It can **[reduce stress](http://podcastle.org/2009/10/09/pc-miniature-38-accounting-for-dragons)** and even be enjoyable.
**double-entry bookkeeping** is a process for doing this reliably.
For every movement of value (a **transaction**), both the source and destination are recorded.
**[double-entry bookkeeping](https://en.wikipedia.org/wiki/Double-entry_bookkeeping_system)** is a process for doing this reliably.
For every movement of value (a **[transaction](https://en.wikipedia.org/wiki/Financial_transaction)**), both the source and destination are recorded.
Simple arithmetic invariants help prevent errors.
In traditional double-entry bookkeeping, value at any point in time is tracked in various **accounts**, classified as
**asset** (owned), **liability** (owed) or **equity** (invested).
Two more classifications track changes during some period: **revenues** (inflows) and **expenses** (outflows).
In traditional double-entry bookkeeping, value at any point in time is tracked in various **[accounts](https://en.wikipedia.org/wiki/Account_(accountancy))**, classified as
**[asset](https://en.wikipedia.org/wiki/Asset)** (owned),
**[liability](https://en.wikipedia.org/wiki/Liability_(financial_accounting))** (owed)
or **[equity](https://en.wikipedia.org/wiki/Equity_(finance))** (invested).
Two more classifications track changes during some period:
**[revenues](https://en.wikipedia.org/wiki/Revenue)** (inflows)
and **[expenses](https://en.wikipedia.org/wiki/Expense)** (outflows).
Transactions consist of **debits** (increases to asset or expense
accounts, or decreases to liability or equity accounts) or **credits**
(decreases to asset or expense accounts, or increases to liability or
equity accounts).
Transactions consist of
**[debits](https://en.wikipedia.org/wiki/Debits_and_credits)** (increases to asset or expense accounts, or decreases to liability or equity accounts) or
**[credits](https://en.wikipedia.org/wiki/Debits_and_credits)** (decreases to asset or expense accounts, or increases to liability or equity accounts).
</div>
<div class="four columns">
### … with text
**Ledger** and the other **Ledger-likes** inspired by it are minimalist software tools for efficient double-entry accounting.
**[Ledger](#ledger-likes)** and the other **[Ledger-likes](#ledger-likes)** inspired by it
are minimalist software tools for efficient double-entry accounting.
This site introduces them and their way of doing things.
Accounting data is valuable;
we want to know that it will be accessible for ever - even without software.
We want to know when it changes, and revision-control it.
We want to search and manipulate it efficiently.
So, we store it as human-readable **plain text**.
So, we store it as human-readable **[plain](http://ledger-cli.org/3.0/doc/ledger3.html#The-Most-Basic-Entry) [text](http://hledger.org/manual.html#journal)**.
We simplify debits and credits by using **signed numbers** instead -
We simplify debits and credits by using
**[signed numbers](http://ledger-cli.org/3.0/doc/ledger3.html#Stating-where-money-goes)** instead -
positive for inflows to an account, negative for outflows from an account.
We define arbitrary **account hierarchy** to suit our needs.
We define arbitrary
**[account](http://ledger-cli.org/3.0/doc/ledger3.html#Structuring-your-Accounts)
[hierarchy](http://hledger.org/manual.html#account-names)**
to suit our needs.
This scales smoothly from simple to complex scenarios, and from high-level overview to fine detail.
Ledger-likes are, at least in part, **command-line** tools.
This makes them efficient to use and very **scriptable** and flexible.
Ledger-likes are, at least in part,
**[command-line](http://ledger-cli.org/3.0/doc/ledger3.html#Basic-Usage) [tools](http://hledger.org/manual.html#usage)**.
This makes them efficient to use and very
**[scriptable](#related-tools)** and flexible.
Ledger-likes also, at their core, tend towards **functional operation**:
Ledger-likes also, at their core, tend towards
**[functional operation](https://en.wikipedia.org/wiki/Function_(mathematics))**:
they read the input data without changing it, and output a report.
This simplicity makes them easy to understand and rely on.
This simple model makes them easy to understand and rely on.
</div>
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### questions ?
**do I really have to use only text ?**\
No! Not entirely. Just a bit. Decreasingly. **[GUIs](#ui-console)** are appearing.
**who is this for&nbsp;?**\
Techies, power users, and do-it-yourself-ers,
at least for now.
If you need a rich GUI and lots of structure, you may prefer a more traditional GUI tool.
Techies, power users, and do-it-yourself-ers willing to use a
**[text editor](https://en.wikipedia.org/wiki/Text_editor)**, for now.
If you need a rich GUI and lots of structure, you may prefer a traditional GUI tool.
**what are the alternatives&nbsp;?**\
GNUCash, Grisbi, KMyMoney or other FOSS tools, proprietary tools like Quicken/Quickbooks, online tools like Xero, spreadsheets, paper accounting.
FOSS tools like GNUCash, Grisbi, KMyMoney,
proprietary tools like Quicken/Quickbooks, You Need A Budget,
online tools like Xero, FreeAgent,
spreadsheets,
paper accounting.
(There are **[many](https://en.wikipedia.org/wiki/Comparison_of_accounting_software)**).
**why is this better than QuickBooks&nbsp;?**\
Your data remains accessible.