cleanup readme and add simple web command

README.md

@@ -7,11 +7,26 @@ Issues in this repo will help track work towards Co-op Cloud financial sustainab
 
 In /journal, you will find the beginning of a bookkeeping journal.
 
-To view the current state of the journal you can use [hledger](https://hledger.org) and hledger-web. After downloading both softwares, run `hledger -f journal/index.ledger web` to view the current state of the journal.
+To view the current state of the journal you can use [hledger](https://hledger.org) and hledger-web. After downloading both softwares, run `./web.sh` to view the current state of the journal.
 
-We have not consensed on the usage of hledger and plain text accounting as the ultimate tool for bookkeeping.
+The top level account is accurate to 2026/06/30. Some historical transactions may need to be recoded for accuracy after discussion. Restricted accounts with a negative balance are over-utilized, while restricted accounts with a positive balance are under-utilized.
 
-Next tasks include:
-- [ ] accounting for budgeting in EUR while our ficsal host uses GBP
-- [ ] applying expensess and revenues accounts to historical transactions
-- [ ] associating historical transactions with their appropriate restricted funds
+*note: We have not consensed on the usage of hledger and plain text accounting as the ultimate tool for bookkeeping.*
+
+## Notes
+
+### Accounts
+Most transactions are currently associated with appropriate accounts, however there are some questions (especially for older transactions) to chase down for individual transactions.
+
+Payment processing fees do not currently have their own expense account, this is something to tackle soon.
+
+All budget decisions are associated with their own subaccounts in a `restricted` account of `assets`. This makes the assets account have the structure
+```
+assets
+  - common-fund
+  - restricted
+    - BUDGET-###
+```
+
+### Currencies
+Our opencollective account transacts in GBP, while our budgeting is done in EUR; most historical transactions seem to have lost (or never had) original currency data. Rather than calculating a conversion rate for each transaction (many of which do not have the data to support an accurate rate), i have added monthly historical exchange rates for GBP-EUR. This is mostly to support a single currency for ease of reporting.

web.sh

@@ -0,0 +1,3 @@
+#!/bin/bash
+
+hledger -f journal/index.ledger --strict -X EUR web