--- name: beancount-accounting-2baa992af8ac description: This skill should be used when the user asks to "add a transaction", "create a beancount entry", "record an expense", "balance my accounts", "query my finances", "check account balances", "categorize spending", "write beancount", "edit .beancount files", "run a BQL query", "reconcile accounts", or mentions beancount, double-entry accounting, or ledger files. Provides comprehensive beancount syntax, directives, and query language expertise. --- # Beancount Accounting Skill Beancount is a plain-text double-entry accounting system. This skill provides expertise for creating, editing, and querying beancount files. ## Core Concepts ### Double-Entry Accounting Every transaction must balance to zero. Money flows between accounts: - **Debits** increase Assets/Expenses, decrease Liabilities/Income/Equity - **Credits** decrease Assets/Expenses, increase Liabilities/Income/Equity ### Five Account Types | Type | Purpose | Normal Balance | |------|---------|----------------| | `Assets` | What you own (bank accounts, investments) | Positive | | `Liabilities` | What you owe (credit cards, loans) | Negative | | `Income` | Money coming in (salary, interest) | Negative | | `Expenses` | Money going out (food, rent) | Positive | | `Equity` | Net worth, opening balances | Negative | ### Account Naming Use colon-separated hierarchical names starting with capital letters: ``` Type:Country:Institution:Account:SubAccount ``` Examples: ``` Assets:Checking:Centennial:Joint Liabilities:Card:Chase:Sapphire Expenses:Food:Groceries Income:Salary:Employer ``` ## Transaction Syntax ### Basic Format ```beancount YYYY-MM-DD flag "Payee" "Narration" Account1 Amount Currency Account2 Amount Currency ; optional comment ``` ### Flags - `*` - Cleared/completed transaction - `!` - Pending/needs review ### Examples Simple expense: ```beancount 2026-01-03 * "Starbucks" "Morning coffee" Expenses:Food:Coffee 5.75 USD Liabilities:Card:Chase:Sapphire ``` Paycheck with multiple postings: ```beancount 2026-01-15 * "Employer" "Bi-weekly salary" Assets:Checking:Main 3500.00 USD Expenses:Taxes:Federal 800.00 USD Expenses:Taxes:State 200.00 USD Expenses:Insurance:Health 150.00 USD Income:Salary -4650.00 USD ``` Transfer between accounts: ```beancount 2026-01-10 * "Transfer to savings" Assets:Savings:Ally 500.00 USD Assets:Checking:Main -500.00 USD ``` ### Amount Interpolation One posting amount can be omitted - beancount calculates it: ```beancount 2026-01-03 * "Grocery Store" "Weekly groceries" Expenses:Food:Groceries 125.43 USD Assets:Checking:Main ; Amount calculated as -125.43 USD ``` ## Essential Directives ### open / close Declare account lifecycle: ```beancount 2026-01-01 open Assets:Checking:Main USD 2028-12-31 close Assets:Checking:Main ``` ### balance Assert account balance at start of day (catches errors): ```beancount 2026-01-31 balance Assets:Checking:Main 4583.84 USD ``` ### pad Auto-generate balancing entry between two dates: ```beancount 2026-01-01 pad Assets:Checking:Main Equity:Opening-Balances 2026-01-02 balance Assets:Checking:Main 4583.84 USD ``` ### include Split files for organization: ```beancount include "2026-01.beancount" include "accounts.beancount" ``` ### option Configure beancount behavior: ```beancount option "title" "Personal Finances" option "operating_currency" "USD" ``` ## Metadata and Tags ### Metadata Attach key-value pairs to directives or postings: ```beancount 2026-01-03 * "Amazon" "Office supplies" order-id: "123-456-789" Expenses:Office 45.00 USD category: "equipment" Liabilities:Card:Chase ``` ### Tags and Links Group related transactions: ```beancount 2026-01-15 * "Hotel" "Conference lodging" #work-travel #conference-2026 Expenses:Travel:Lodging 299.00 USD Liabilities:Card:Chase 2026-02-01 * "Expense Report" "Reimbursement" ^conference-2026 Assets:Checking:Main 299.00 USD Income:Reimbursements ``` ## BQL Queries Beancount Query Language (BQL) provides SQL-like queries. Run with `bean-query`: ```bash bean-query finances/2026.beancount "SELECT account, sum(position) WHERE account ~ 'Expenses' GROUP BY 1" ``` ### Common Queries Account balance: ```sql SELECT account, sum(position) WHERE account ~ 'Assets:Checking' GROUP BY 1 ``` Monthly expenses by category: ```sql SELECT MONTH(date), account, sum(position) WHERE account ~ 'Expenses' AND year = 2026 GROUP BY 1, 2 ORDER BY 1, 2 ``` Transactions for an account: ```sql SELECT date, narration, payee, position, balance WHERE account = 'Assets:Checking:Centennial:Joint' ORDER BY date ``` ### Key BQL Functions | Function | Purpose | |----------|---------| | `SUM(position)` | Aggregate amounts | | `YEAR(date)`, `MONTH(date)` | Extract date parts | | `COST(position)` | Get cost basis | | `account ~ 'pattern'` | Regex match account | ## Working with Beancount Files ### Reading Files Before editing, read the beancount file to understand: - Existing account structure - Naming conventions used - Transaction patterns - Include file organization ### Adding Transactions 1. Match existing account names exactly 2. Use consistent payee/narration style 3. Ensure transaction balances to zero 4. Add to chronologically appropriate location or include file ### Validation Run `bean-check` to validate syntax: ```bash bean-check finances/2026.beancount ``` ### Common Patterns Credit card payment: ```beancount 2026-01-25 * "Chase" "Credit card payment" Liabilities:Card:Chase:Sapphire 500.00 USD Assets:Checking:Main -500.00 USD ``` Investment purchase with cost basis: ```beancount 2026-01-20 * "Fidelity" "Buy index fund" Assets:Investments:Fidelity:FXAIX 10 FXAIX {150.00 USD} Assets:Investments:Fidelity:Cash -1500.00 USD ``` Mortgage payment breakdown: ```beancount 2026-01-01 * "Rocket Mortgage" "Monthly mortgage" Liabilities:Loan:RocketMortgage 800.00 USD ; Principal Expenses:Housing:Interest 900.00 USD ; Interest Expenses:Housing:Escrow 300.00 USD ; Escrow Assets:Checking:Main -2000.00 USD ``` ## Best Practices ### File Organization - Use `include` to split by month or category - Keep account definitions in main file - Add transactions to appropriate include files ### Account Hierarchy - Be consistent with naming depth - Use specific subcategories for visibility - Group related accounts logically ### Balance Assertions - Add monthly balance assertions for bank accounts - Reconcile against actual statements - Catches data entry errors early ### Error Prevention - Always run `bean-check` after edits - Use balance assertions frequently - Keep transactions in chronological order ## Additional Resources ### Reference Files For detailed syntax and patterns, consult: - **`references/syntax.md`** - Complete directive reference with all options - **`references/bql.md`** - Full BQL query language documentation - **`references/examples.md`** - Common transaction patterns and workflows ### Command Line Tools | Command | Purpose | |---------|---------| | `bean-check file.beancount` | Validate syntax | | `bean-query file.beancount "QUERY"` | Run BQL query | | `bean-report file.beancount balances` | Balance report | | `bean-web file.beancount` | Web interface | --- Source attribution: David-Li0406 Original project: https://github.com/David-Li0406/meta-skill-evloving/blob/ca3a335628981df10c36e00cb9850df2c247ab9a/skill-flow/data/skills-refined-36k/skillsmp/beancount-accounting/SKILL.md License: Apache-2.0 License information: https://www.apache.org/licenses/LICENSE-2.0 Original upstream instructions; downloaded from Mega AI Hub. ## Upstream license notice Apache License Version 2.0, January 2004 http://www.apache.org/licenses/ TERMS AND CONDITIONS FOR USE, REPRODUCTION, AND DISTRIBUTION 1. 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See the License for the specific language governing permissions and limitations under the License. # Mega AI Hub resource metadata Creator / publisher: David-Li0406 Original project: https://github.com/David-Li0406/meta-skill-evloving/blob/ca3a335628981df10c36e00cb9850df2c247ab9a/skill-flow/data/skills-refined-36k/skillsmp/beancount-accounting/SKILL.md Attribution basis: Source repository record Fields of work: Finance & Accounting Roles: Accountant, CFO / FP&A, Financial Analyst Specialties: API Tools: Beancount Country applicability: Country not specified Classification basis: Source catalog labels Instruction SHA-256: 355679356051408246922d3414b94a237fc37d9c5ad8632b7a8083b222e8f44c