I'm new to ledger and have thought on this same problem. I wrote a dirty
shell script to invert the ledger equity report:
https://gist.github.com/amarjen/10008046
#!bin/bash
> # Arguments: $1 --> Ledger source file
>
> # $2 --> Year Period, eg '2013'
>
> #
>
> # Example: bash ledger_close_year.sh mybooks.ledger 2013
>
>
> # Equity report from ledger
> ledger -f $1 equity ^Income ^Expenses -p $2 > pl.tmp
>
>
> # Invert equity report
> cat pl.tmp | awk 'NR==1 {print '"$2"' "/12/31 Year End Closing Entry"} NR>1
> {$1=" "$1; $(NF-1)=" "$(NF-1);$NF=$NF*-1; print}' > closed.tmp
>
>
>
> # Change the account name
> sed -i 's/Opening Balances/Retained Earnings/' closed.tmp
>
>
> # Concatenate output with books in a new file
> cat $1 closed.tmp > $1.closed
>
>
> # Clean temporal files
> rm pl.tmp closed.tmp
>
>
>
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