This is a few lines I've had on the go for a long time for a bit of
minimal double-entry accounting.  It's elisp-only and does enough for
some personal tax accounting or the like.  It's a bit rough, but being
text file based at least means not too much can go wrong with the data.

It started out as literally a few lines of code to post/accumulate
transactions in "to" and "from" accounts, then grew a bit.  The source
dist has some examples/ files which might make it clearer

    ftp://download.tuxfamily.org/user42/accjournal-3.tar.gz

If you like the idea of text file accounting you might prefer the
"ledger" program, which does a lot more (and comes with a bit of an
emacs mode).

Attachment: accjournal.el
Description: application/emacs-lisp

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