balancesheet: assets and liabilities
balancesheet, also known as bs, shares many of the features of the balance command, but it is simpler:
it shows historical balances of asset and liability accounts, each in their own section.
This and the next command we'll show are the two most important accounting reports.
$ hledger bs
Balance Sheet 2025-01-04
|| 2025-01-04
=========================++============
Assets ||
-------------------------++------------
assets:bank:checking || 750 USD
assets:cash || 100 USD
-------------------------++------------
|| 850 USD
=========================++============
Liabilities ||
-------------------------++------------
liabilities:credit card || 200 USD
-------------------------++------------
|| 200 USD
=========================++============
Net: || 650 USD
Balances at end of each day, in tree mode, down to account depth 2:
$ hledger bs -Dt -2
Daily Balance Sheet 2025-01-01..2025-01-04
|| 2025-01-01 2025-01-02 2025-01-03 2025-01-04
=========================++================================================
Assets ||
-------------------------++------------------------------------------------
assets || 300 USD 1300 USD 1100 USD 850 USD
bank || 200 USD 1200 USD 1000 USD 750 USD
cash || 100 USD 100 USD 100 USD 100 USD
-------------------------++------------------------------------------------
|| 300 USD 1300 USD 1100 USD 850 USD
=========================++================================================
Liabilities ||
-------------------------++------------------------------------------------
liabilities:credit card || 400 USD 400 USD 200 USD 200 USD
-------------------------++------------------------------------------------
|| 400 USD 400 USD 200 USD 200 USD
=========================++================================================
Net: || -100 USD 900 USD 900 USD 650 USD
There's a variant of this report which also shows equity balances: balancesheetequity / bse.
(Part of hledger by example.)