# 01 — Basics
The minimal journey: a single-currency journal, the core report
commands, and what each produces.
## Journal
```
2024-01-01 (opening) initial balances
assets:checking $5000.00
equity:opening $-5000.00
2024-01-05 (42) Groceries
expenses:food $58.20
assets:checking
2024-01-10 * paycheck
assets:checking $2500.00
income:salary $-2500.00
```
Three transactions, one commodity (`$`), one omitted amount — the
booker fills in `assets:checking $-58.20` on the Groceries tx by
inferring the missing side from the other posting.
## `bal` — balances grouped by account
```
$ acc -f journal.ledger bal
$7441.80 assets
$7441.80 checking
$-5000.00 equity
$-5000.00 opening
$58.20 expenses
$58.20 food
$-2500.00 income
$-2500.00 salary
---------
0
```
Hierarchical tree by default. `--flat` gives one line per account.
`-E` / `--empty` adds zero-balance accounts to the output (hidden
by default).
## `reg` — transaction register with running total
```
$ acc -f journal.ledger reg
2024-01-01 initial balances assets:checking $5000.00 $5000.00
equity:opening $-5000.00 0
2024-01-05 Groceries expenses:food $58.20 $58.20
assets:checking $-58.20 0
2024-01-10 * paycheck assets:checking $2500.00 $2500.00
income:salary $-2500.00 0
```
Per-tx running total in the rightmost column, zeros out after each
balanced transaction.
## `print` — normalised vs raw
Normal mode fills in computed amounts:
```
$ acc -f journal.ledger print
2024-01-01 (opening) initial balances
assets:checking $5000.00
equity:opening $-5000.00
2024-01-05 (42) Groceries
expenses:food $58.20
assets:checking $-58.20
2024-01-10 * paycheck
assets:checking $2500.00
income:salary $-2500.00
```
`--raw` dumps the original source bytes unchanged:
```
$ acc -f journal.ledger print --raw
2024-01-01 (opening) initial balances
assets:checking $5000.00
equity:opening $-5000.00
2024-01-05 (42) Groceries
expenses:food $58.20
assets:checking
2024-01-10 * paycheck
assets:checking $2500.00
income:salary $-2500.00
```
## `accounts`, `commodities`, `codes`
List views of the journal's dimensions:
```
$ acc -f journal.ledger accounts
assets:checking
equity:opening
expenses:food
income:salary
```
```
$ acc -f journal.ledger commodities
$
```
```
$ acc -f journal.ledger codes
42
opening
```