Financial Accounting — The Hybrid Method with LedgerLoom
========================================================

**Subtitle:** Stop Guessing. Start Reconciling.  
**Version:** 1.0 (compatible with LedgerLoom v0.3.0)

This workbook teaches *intro* financial accounting using a simple hybrid workflow:

1. Draft your work in Google Sheets (fast, visual).
2. Verify your work with LedgerLoom (strict, deterministic).
3. Reconcile any differences until they match (proof, not vibes).

Our running case (the “business behind the numbers”)
----------------------------------------------------

Ch01–Ch04 follow a tiny service business — **Harborview Bike Repair** — through its first month
of operations (**January 2026**).

You’ll see a realistic mix of events: owner funding, supplies and equipment purchases,
cash + invoice revenue (A/R), payables (A/P), month-end adjustments, and finally closing the
books into ``Equity:RetainedEarnings``.

The numbers are intentionally small and clean so you can focus on *reasoning*:

- No sales tax/VAT/GST, no payroll, no bank fees.
- A minimal chart of accounts (we add complexity only when the chapter needs it).

Start here
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.. toctree::
   :maxdepth: 2
   :titlesonly:
   :caption: Start here

   student_quick_start
   workbook_learning_path
   workbook_onboarding
   workbook_project_layout
   workbook_artifacts_reference
   workbook_troubleshooting

Chapters (Ch01–Ch04)
--------------------

.. toctree::
   :maxdepth: 1
   :titlesonly:
   :caption: Chapters

   ch01_startup
   ch01_equation_transaction
   ch02_journal_to_trial_balance
   ch03_adjusting_entries
   ch04_closing_and_post_close

Optional tracks and packs
-------------------------

These pages are optional “side quests” (helpful, but not required to finish Ch01–Ch04).

.. toctree::
   :maxdepth: 1
   :titlesonly:
   :caption: Optional tracks and packs

   workbook_spreadsheet_first_overview
   workbook_spreadsheet_first_ch01_ch04
   workbook_spreadsheet_build_ch01_ch04
   workbook_data_pack_ch01_startup
   workbook_check_your_work_pack
   intro_zero_cost_stack