hledger/doc/DOCS.md

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See also:

Ledgers informative manual

Non-Profit Accounting With Ledger CLI, A Tutorial

Accounting For Dragons - essential tips

Wikipedia:
 Accountancy
 Bookkeeping
 Double-entry bookkeeping system
 etc.

WikiWikiWeb:
 Double Entry Bookkeeping - software developers discuss it

Similar software:
 ledger, UMM, penny, beancount, and more