Hello,

I am learning how to use ledger and I have a question.

One think I really like is that I can check that everything is right by 
checking the current balance of my Assets:Checkings entry, if it's the 
exact same as my online banking app says then I can trust I am keeping the 
journal properly.

I receive my salary from my clients and I need to pay taxes to the 
goverment at the end of the year, so for each client I need to deduct taxes 
and keep this value somewhere until the end of the year. I would like to 
track this value using Ledger also.

My first thought was to write a transaction from Assets:Checkings, where I 
get my salary, to Liabilities:OwedTax but then Assets:Checkings no longer 
matches the exact value I have on my online banking. This is correct, 
actually. since I cannot use that money and is not mine, I owe it to the 
government, but makes it difficult to track how much money I actually have.

Is there any way to keep track of this owed tax and how much money I can 
use (checkings - tax) and at the same time have a balance entry for the 
exact amount my online banking app shows? 

I thought about using these virtual accounts but I am not sure if it's the 
way to go.

Thank you for your help.

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