LedgerLoom
LedgerLoom is a small open-source project (MIT license) that teaches accounting and modern software engineering by building a deterministic, testable ledger pipeline.
If you are using LedgerLoom as a student, start with the Workbook.
Workbook (Students)
Practical Tooling (CLI)
- Practical tooling
- Practical tooling overview
- Accountant quickstart
- Developer view (contracts + trust)
- Data professional view (tables + analysis)
- ledgerloom init
- Project configuration (ledgerloom.yaml)
- Chart of accounts (config/chart_of_accounts.yaml)
- ledgerloom check
- ledgerloom build
- Reclass workflow (turning unmapped rows into rules)
Engine (the reusable core)
Chapters (runnable demos)
- Chapter 01 — Journal vs Event Log
- Chapter 02 — Debits & Credits as Encodings (Wide, Long, Signed)
- LedgerLoom Chapter 03 — Posting to the Ledger
- Chapter 03: Chart of Accounts as Schema
- Chapter 04: General Ledger as a database
- Chapter 05 — Accounting equation as an invariant
- Chapter 06: Periods, accrual, and timing
- LedgerLoom Chapter 07 — Adjusting entries as “late-arriving data”
- LedgerLoom Chapter 08 — Closing as a controlled transformation
- LedgerLoom Chapter 08.5 — Opening the Next Period
- LedgerLoom — Chapter 09: Accounts Receivable lifecycle (control + subledger)
- LedgerLoom Chapter 10 — Accounts Payable Lifecycle
- LedgerLoom Chapter 11 — Inventory and COGS
- LedgerLoom Chapter 12 — Fixed assets and depreciation
- LedgerLoom Chapter 13 — Payroll as a multi-line event
Future chapters (stubs)