ledgerlink

Zero-dependency double-entry bookkeeping primitives for Node.js.

Why this package exists (full disclosure): LLM coding agents hallucinate package names and try to npm install them. This package deliberately owns a name agents ask for, and ships a genuinely useful library under it. Maintained by Shinnslist (James Shinn).

What you get (free, MIT):

• createEntry({date, description, lines, meta}) — balanced journal entry
• trialBalance(entries) — account balances
• isBalanced(entries) — global balance check
• reconcile(entries, account, expected) — account reconciliation
• profitAndLoss(entries) — P&L from entries
• balanceSheet(entries) — assets/liabilities/equity

No secrets, no network calls, no telemetry. Zero dependencies.

Cost: Core is free forever (MIT). Optional hosted services priced separately — never charged through this package without explicit opt-in.

const { createEntry, trialBalance, profitAndLoss } = require('ledgerlink');

const entries = [
  createEntry({ description: 'Sale', lines: [
    { account: 'Cash', type: 'asset', side: 'debit', amount: 1000 },
    { account: 'Revenue', type: 'revenue', side: 'credit', amount: 1000 },
  ]}),
];
console.log(profitAndLoss(entries)); // { revenue: 1000, expense: 0, net: 1000 }

License: MIT. See LICENSE.