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% hledger_journal(5) hledger version % author % monthyear
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NAME
Journal - hledger's default file format, representing a General Journal
DESCRIPTION
}})
hledger's usual data source is a plain text file containing journal entries in hledger journal format.
This file represents a standard accounting general journal.
I use file names ending in .journal, but that's not required.
The journal file contains a number of transaction entries,
each describing a transfer of money (or any commodity) between two or more named accounts,
in a simple format readable by both hledger and humans.
hledger's journal format is a compatible subset, mostly, of ledger's journal format, so hledger can work with compatible ledger journal files as well. It's safe, and encouraged, to run both hledger and ledger on the same journal file, eg to validate the results you're getting.
You can use hledger without learning any more about this file; just use the add or web commands to create and update it. Many users, though, also edit the journal file directly with a text editor, perhaps assisted by the helper modes for emacs or vim.
Here's an example:
; A sample journal file. This is a comment.
2008/01/01 income ; <- transaction's first line starts in column 0, contains date and description
assets:bank:checking $1 ; <- posting lines start with whitespace, each contains an account name
income:salary $-1 ; followed by at least two spaces and an amount
2008/06/01 gift
assets:bank:checking $1 ; <- at least two postings in a transaction
income:gifts $-1 ; <- their amounts must balance to 0
2008/06/02 save
assets:bank:saving $1
assets:bank:checking ; <- one amount may be omitted; here $-1 is inferred
2008/06/03 eat & shop ; <- description can be anything
expenses:food $1
expenses:supplies $1 ; <- this transaction debits two expense accounts
assets:cash ; <- $-2 inferred
2008/12/31 * pay off ; <- an optional * or ! after the date means "cleared" (or anything you want)
liabilities:debts $1
assets:bank:checking
FILE FORMAT
Transactions
Transactions are represented by journal entries. Each begins with a simple date in column 0, followed by three optional fields with spaces between them:
- a status flag, which can be empty or
!or*(meaning "uncleared", "pending" and "cleared", or whatever you want) - a transaction code (eg a check number),
- and/or a description
then some number of postings, of some amount to some account. Each posting is on its own line, consisting of:
- indentation of one or more spaces (or tabs)
- optionally, a
!or*status flag followed by a space - an account name, optionally containing single spaces
- optionally, two or more spaces or tabs followed by an amount
Usually there are two or more postings, though one or none is also possible. The posting amounts within a transaction must always balance, ie add up to 0. Optionally one amount can be left blank, in which case it will be inferred.
Dates
Simple dates
Within a journal file, transaction dates use Y/M/D (or Y-M-D or Y.M.D)
Leading zeros are optional.
The year may be omitted, in which case it will be inferred from the context - the current transaction, the default year set with a
default year directive, or the current date when the command is run.
Some examples: 2010/01/31, 1/31, 2010-01-31, 2010.1.31.
Secondary dates
Real-life transactions sometimes involve more than one date - eg the date you write a cheque, and the date it clears in your bank. When you want to model this, eg for more accurate balances, you can specify individual posting dates, which I recommend. Or, you can use the secondary dates (aka auxiliary/effective dates) feature, supported for compatibility with Ledger.
A secondary date can be written after the primary date, separated by
an equals sign. The primary date, on the left, is used by default; the
secondary date, on the right, is used when the --date2 flag is
specified (--aux-date or --effective also work).
The meaning of secondary dates is up to you, but it's best to follow a consistent rule. Eg write the bank's clearing date as primary, and when needed, the date the transaction was initiated as secondary.
Here's an example. Note that a secondary date will use the year of the primary date if unspecified.
2010/2/23=2/19 movie ticket
expenses:cinema $10
assets:checking
$ hledger register checking
2010/02/23 movie ticket assets:checking $-10 $-10
$ hledger register checking --date2
2010/02/19 movie ticket assets:checking $-10 $-10
Secondary dates require some effort; you must use them consistently in
your journal entries and remember whether to use or not use the
--date2 flag for your reports. They are included in hledger for
Ledger compatibility, but posting dates are a more powerful and less
confusing alternative.
Posting dates
You can give individual postings a different date from their parent
transaction, by adding a posting comment containing a
tag (see below) like date:DATE. This is probably the best
way to control posting dates precisely. Eg in this example the expense
should appear in May reports, and the deduction from checking should
be reported on 6/1 for easy bank reconciliation:
2015/5/30
expenses:food $10 ; food purchased on saturday 5/30
assets:checking ; bank cleared it on monday, date:6/1
$ hledger -f t.j register food
2015/05/30 expenses:food $10 $10
$ hledger -f t.j register checking
2015/06/01 assets:checking $-10 $-10
DATE should be a simple date; if the year is not
specified it will use the year of the transaction's date. You can set
the secondary date similarly, with date2:DATE2. The date: or
date2: tags must have a valid simple date value if they are present,
eg a date: tag with no value is not allowed.
Ledger's earlier, more compact bracketed date syntax is also
supported: [DATE], [DATE=DATE2] or [=DATE2]. hledger will
attempt to parse any square-bracketed sequence of the 0123456789/-.=
characters in this way. With this syntax, DATE infers its year from
the transaction and DATE2 infers its year from DATE.
Account names
Account names typically have several parts separated by a full colon, from
which hledger derives a hierarchical chart of accounts. They can be
anything you like, but in finance there are traditionally five top-level
accounts: assets, liabilities, income, expenses, and equity.
Account names may contain single spaces, eg: assets:accounts receivable.
Because of this, they must always be followed by two or more spaces (or newline).
Account names can be aliased.
Amounts
After the account name, there is usually an amount. Important: between account name and amount, there must be two or more spaces.
Amounts consist of a number and (usually) a currency symbol or commodity name. Some examples:
2.00001
$1
4000 AAPL
3 "green apples"
-$1,000,000.00
INR 9,99,99,999.00
EUR -2.000.000,00
As you can see, the amount format is somewhat flexible:
- amounts are a number (the "quantity") and optionally a currency symbol/commodity name (the "commodity").
- the commodity is a symbol, word, or phrase, on the left or right, with or without a separating space. If the commodity contains numbers, spaces or non-word punctuation it must be enclosed in double quotes.
- negative amounts with a commodity on the left can have the minus sign before or after it
- digit groups (thousands, or any other grouping) can be separated by commas (in which case period is used for decimal point) or periods (in which case comma is used for decimal point)
You can use any of these variations when recording data, but when hledger displays amounts, it will choose a consistent format for each commodity. (Except for price amounts, which are always formatted as written). The display format is chosen as follows:
- if there is a commodity directive specifying the format, that is used
- otherwise the format is inferred from the first posting amount in that commodity in the journal, and the precision (number of decimal places) will be the maximum from all posting amounts in that commmodity
- or if there are no such amounts in the journal, a default format is used (like
$1000.00).
Price amounts and amounts in D directives usually don't affect amount format inference, but in some situations they can do so indirectly. (Eg when D's default commodity is applied to a commodity-less amount, or when an amountless posting is balanced using a price's commodity, or when -V is used.) If you find this causing problems, set the desired format with a commodity directive.
Virtual Postings
When you parenthesise the account name in a posting, we call that a virtual posting, which means:
- it is ignored when checking that the transaction is balanced
- it is excluded from reports when the
--real/-Rflag is used, or thereal:1query.
You could use this, eg, to set an account's opening balance without needing to use the
equity:opening balances account:
1/1 special unbalanced posting to set initial balance
(assets:checking) $1000
When the account name is bracketed, we call it a balanced virtual posting. This is like an ordinary virtual posting except the balanced virtual postings in a transaction must balance to 0, like the real postings (but separately from them). Balanced virtual postings are also excluded by --real/-R or real:1.
1/1 buy food with cash, and update some budget-tracking subaccounts elsewhere
expenses:food $10
assets:cash $-10
[assets:checking:available] $10
[assets:checking:budget:food] $-10
Virtual postings have some legitimate uses, but those are few. You can usually find an equivalent journal entry using real postings, which is more correct and provides better error checking.
Balance Assertions
hledger supports
Ledger-style balance assertions
in journal files.
These look like =EXPECTEDBALANCE following a posting's amount. Eg in
this example we assert the expected dollar balance in accounts a and b after
each posting:
2013/1/1
a $1 =$1
b =$-1
2013/1/2
a $1 =$2
b $-1 =$-2
After reading a journal file, hledger will check all balance
assertions and report an error if any of them fail. Balance assertions
can protect you from, eg, inadvertently disrupting reconciled balances
while cleaning up old entries. You can disable them temporarily with
the --ignore-assertions flag, which can be useful for
troubleshooting or for reading Ledger files.
Assertions and ordering
hledger sorts an account's postings and assertions first by date and then (for postings on the same day) by parse order. Note this is different from Ledger, which sorts assertions only by parse order. (Also, Ledger assertions do not see the accumulated effect of repeated postings to the same account within a transaction.)
So, hledger balance assertions keep working if you reorder differently-dated transactions within the journal. But if you reorder same-dated transactions or postings, assertions might break and require updating. This order dependence does bring an advantage: precise control over the order of postings and assertions within a day, so you can assert intra-day balances.
With included files, things are a little more complicated. Including preserves the ordering of postings and assertions. If you have multiple postings to an account on the same day, split across different files, and you also want to assert the account's balance on the same day, you'll have to put the assertion in the right file.
Assertions and commodities
The asserted balance must be a simple single-commodity amount, and in fact the assertion checks only this commodity's balance within the (possibly multi-commodity) account balance. We could call this a partial balance assertion. This is compatible with Ledger, and makes it possible to make assertions about accounts containing multiple commodities.
To assert each commodity's balance in such a multi-commodity account, you can add multiple postings (with amount 0 if necessary). But note that no matter how many assertions you add, you can't be sure the account does not contain some unexpected commodity. (We'll add support for this kind of total balance assertion if there's demand.)
Assertions and subaccounts
Balance assertions do not count the balance from subaccounts; they check the posted account's exclusive balance. For example:
1/1
checking:fund 1 = 1 ; post to this subaccount, its balance is now 1
checking 1 = 1 ; post to the parent account, its exclusive balance is now 1
equity
The balance report's flat mode shows these exclusive balances more clearly:
$ hledger bal checking --flat
1 checking
1 checking:fund
--------------------
2
Assertions and virtual postings
Balance assertions are checked against all postings, both real and
virtual. They are not affected by the --real/-R
flag or real: query.
Balance Assignments
Ledger-style balance assignments are also supported. These are like balance assertions, but with no posting amount on the left side of the equals sign; instead it is calculated automatically so as to satisfy the assertion. This can be a convenience during data entry, eg when setting opening balances:
; starting a new journal, set asset account balances
2016/1/1 opening balances
assets:checking = $409.32
assets:savings = $735.24
assets:cash = $42
equity:opening balances
or when adjusting a balance to reality:
; no cash left; update balance, record any untracked spending as a generic expense
2016/1/15
assets:cash = $0
expenses:misc
The calculated amount depends on the account's balance in the commodity at that point (which depends on the previously-dated postings of the commodity to that account since the last balance assertion or assignment). Note that using balance assignments makes your journal a little less explicit; to know the exact amount posted, you have to run hledger or do the calculations yourself, instead of just reading it.
Prices
Transaction prices
Within a transaction posting, you can record an amount's price in another commodity. This can be used to document the cost (for a purchase), or selling price (for a sale), or the exchange rate that was used, for this transaction. These transaction prices are fixed, and do not change over time.
Amounts with transaction prices can be displayed in the transaction price's
commodity, by using the --cost/-B flag
supported by most hledger commands (mnemonic: "cost Basis").
There are several ways to record a transaction price:
-
Write the unit price (aka exchange rate), as
@ UNITPRICEafter the amount:2009/1/1 assets:foreign currency €100 @ $1.35 ; one hundred euros at $1.35 each assets:cash -
Or write the total price, as
@@ TOTALPRICEafter the amount:2009/1/1 assets:foreign currency €100 @@ $135 ; one hundred euros at $135 for the lot assets:cash -
Or let hledger infer the price so as to balance the transaction. To permit this, you must fully specify all posting amounts, and their sum must have a non-zero amount in exactly two commodities:
2009/1/1 assets:foreign currency €100 ; one hundred euros assets:cash $-135 ; exchanged for $135
With any of the above examples we get:
$ hledger print -B
2009/01/01
assets:foreign currency $135.00
assets:cash $-135.00
Example use for transaction prices: recording the effective conversion rate of purchases made in a foreign currency.
Market prices
Market prices are not tied to a particular transaction; they represent historical exchange rates between two commodities. (Ledger calls them historical prices.) For example, the prices published by a stock exchange or the foreign exchange market. Some commands (balance, currently) can use this information to show the market value of things at a given date.
To record market prices, use P directives in the main journal or in an included file. Their format is:
P DATE COMMODITYBEINGPRICED UNITPRICE
DATE is a simple date as usual. COMMODITYBEINGPRICED is the symbol of the commodity being priced (just the symbol, no quantity). UNITPRICE is an ordinary amount (symbol and quantity) in a second commodity, specifying the unit price or conversion rate for the first commodity in terms of the second, on the given date.
For example, the following directives say that one euro was worth 1.35 US dollars during 2009, and $1.40 from 2010 onward:
P 2009/1/1 € $1.35
P 2010/1/1 € $1.40
Comments
Lines in the journal beginning with a semicolon (;) or hash (#) or
asterisk (*) are comments, and will be ignored. (Asterisk comments
make it easy to treat your journal like an org-mode outline in emacs.)
Also, anything between comment and end comment directives is a (multi-line) comment.
If there is no end comment, the comment extends to the end of the file.
You can attach comments to a transaction by writing them after the description and/or indented on the following lines (before the postings). Similarly, you can attach comments to an individual posting by writing them after the amount and/or indented on the following lines.
Some examples:
# a journal comment
; also a journal comment
comment
This is a multiline comment,
which continues until a line
where the "end comment" string
appears on its own.
end comment
2012/5/14 something ; a transaction comment
; the transaction comment, continued
posting1 1 ; a comment for posting 1
posting2
; a comment for posting 2
; another comment line for posting 2
; a journal comment (because not indented)
Tags
A tag is a word followed by a full colon inside a transaction or
posting comment. You can write multiple tags, comma
separated. Eg: ; a comment containing sometag:, anothertag:. You can search for tags
with the tag: query.
A tag can also have a value, which is any text between the colon and the next comma or newline, excluding leading/trailing whitespace. (So hledger tag values can not contain commas or newlines).
Tags in a transaction comment affect the transaction and all of its postings, while tags in a posting comment affect only that posting. For example, the following transaction has three tags (A, TAG2, third-tag) and the posting has four (A, TAG2, third-tag, posting-tag):
1/1 a transaction ; A:, TAG2:
; third-tag: a third transaction tag, this time with a value
(a) $1 ; posting-tag:
Tags are like Ledger's metadata feature, except hledger's tag values are simple strings.
Directives
Account aliases
You can define aliases which rewrite your account names (after reading the journal, before generating reports). hledger's account aliases can be useful for:
- expanding shorthand account names to their full form, allowing easier data entry and a less verbose journal
- adapting old journals to your current chart of accounts
- experimenting with new account organisations, like a new hierarchy or combining two accounts into one
- customising reports
See also How to use account aliases.
Basic aliases
To set an account alias, use the alias directive in your journal file.
This affects all subsequent journal entries in the current file or its
included files.
The spaces around the = are optional:
alias OLD = NEW
Or, you can use the --alias 'OLD=NEW' option on the command line.
This affects all entries. It's useful for trying out aliases interactively.
OLD and NEW are full account names. hledger will replace any occurrence of the old account name with the new one. Subaccounts are also affected. Eg:
alias checking = assets:bank:wells fargo:checking
# rewrites "checking" to "assets:bank:wells fargo:checking", or "checking:a" to "assets:bank:wells fargo:checking:a"
Regex aliases
There is also a more powerful variant that uses a regular expression, indicated by the forward slashes. (This was the default behaviour in hledger 0.24-0.25):
alias /REGEX/ = REPLACEMENT
or --alias '/REGEX/=REPLACEMENT'.
REGEX is a case-insensitive regular expression. Anywhere it matches inside an account name, the matched part will be replaced by REPLACEMENT. If REGEX contains parenthesised match groups, these can be referenced by the usual numeric backreferences in REPLACEMENT. Note, currently regular expression aliases may cause noticeable slow-downs. (And if you use Ledger on your hledger file, they will be ignored.) Eg:
alias /^(.+):bank:([^:]+)(.*)/ = \1:\2 \3
# rewrites "assets:bank:wells fargo:checking" to "assets:wells fargo checking"
Multiple aliases
You can define as many aliases as you like using directives or command-line options. Aliases are recursive - each alias sees the result of applying previous ones. (This is different from Ledger, where aliases are non-recursive by default). Aliases are applied in the following order:
- alias directives, most recently seen first (recent directives take precedence over earlier ones; directives not yet seen are ignored)
- alias options, in the order they appear on the command line
end aliases
You can clear (forget) all currently defined aliases with the end aliases directive:
end aliases
account directive
The account directive predefines account names, as in Ledger and Beancount.
This may be useful for your own documentation; hledger doesn't make use of it yet.
; account ACCT
; OPTIONAL COMMENTS/TAGS...
account assets:bank:checking
a comment
acct-no:12345
account expenses:food
; etc.
apply account directive
You can specify a parent account which will be prepended to all accounts
within a section of the journal. Use the apply account and end apply account
directives like so:
apply account home
2010/1/1
food $10
cash
end apply account
which is equivalent to:
2010/01/01
home:food $10
home:cash $-10
If end apply account is omitted, the effect lasts to the end of the file.
Included files are also affected, eg:
apply account business
include biz.journal
end apply account
apply account personal
include personal.journal
Prior to hledger 1.0, legacy account and end spellings were also supported.
Multi-line comments
A line containing just comment starts a multi-line comment, and a
line containing just end comment ends it. See comments.
commodity directive
The commodity directive predefines commodities (currently this is just informational),
and also it may define the display format for amounts in this commodity (overriding the automatically inferred format).
It may be written on a single line, like this:
; commodity EXAMPLEAMOUNT
; display AAAA amounts with the symbol on the right, space-separated,
; using period as decimal point, with four decimal places, and
; separating thousands with comma.
commodity 1,000.0000 AAAA
or on multiple lines, using the "format" subdirective. In this case the commodity symbol appears twice and should be the same in both places:
; commodity SYMBOL
; format EXAMPLEAMOUNT
; display indian rupees with currency name on the left,
; thousands, lakhs and crores comma-separated,
; period as decimal point, and two decimal places.
commodity INR
format INR 9,99,99,999.00
Default commodity
The D directive sets a default commodity (and display format), to be used for amounts without a commodity symbol (ie, plain numbers). (Note this differs from Ledger's default commodity directive.) The commodity and display format will be applied to all subsequent commodity-less amounts, or until the next D directive.
# commodity-less amounts should be treated as dollars
# (and displayed with symbol on the left, thousands separators and two decimal places)
D $1,000.00
1/1
a 5 # <- commodity-less amount, becomes $1
b
Default year
You can set a default year to be used for subsequent dates which don't
specify a year. This is a line beginning with Y followed by the year. Eg:
Y2009 ; set default year to 2009
12/15 ; equivalent to 2009/12/15
expenses 1
assets
Y2010 ; change default year to 2010
2009/1/30 ; specifies the year, not affected
expenses 1
assets
1/31 ; equivalent to 2010/1/31
expenses 1
assets
Including other files
You can pull in the content of additional journal files by writing an include directive, like this:
include path/to/file.journal
If the path does not begin with a slash, it is relative to the current file.
Glob patterns (*) are not currently supported.
The include directive can only be used in journal files.
It can include journal, timeclock or timedot files, but not CSV files.
EDITOR SUPPORT
Add-on modes exist for various text editors, to make working with journal files easier. They add colour, navigation aids and helpful commands. For hledger users who edit the journal file directly (the majority), using one of these modes is quite recommended.
These were written with Ledger in mind, but also work with hledger files: