CoolCoder31
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         "conditionals"
       ]
     },
+    {
+      "slug": "ledger",
+      "uuid": "c2e9d08d-1a58-4d9a-a797-cea265973bd4",
+      "core": false,
+      "unlocked_by": "markdown",
+      "difficulty": 5,
+      "topics": [
+        "globalization",
+        "refactoring",
+        "strings"
+      ]
+    },
     {
       "slug": "accumulate",
       "uuid": "e7351e8e-d3ff-4621-b818-cd55cf05bffd",
 
@@ -0,0 +1,60 @@
+# Ledger
+
+Refactor a ledger printer.
+
+The ledger exercise is a refactoring exercise. There is code that prints a
+nicely formatted ledger, given a locale (American or Dutch) and a currency (US
+dollar or euro). The code however is rather badly written, though (somewhat
+surprisingly) it consistently passes the test suite.
+
+Rewrite this code. Remember that in refactoring the trick is to make small steps
+that keep the tests passing. That way you can always quickly go back to a
+working version.  Version control tools like git can help here as well.
+
+Please keep a log of what changes you've made and make a comment on the exercise
+containing that log, this will help reviewers.
+
+## Exception messages
+
+Sometimes it is necessary to raise an exception. When you do this, you should include a meaningful error message to
+indicate what the source of the error is. This makes your code more readable and helps significantly with debugging. Not
+every exercise will require you to raise an exception, but for those that do, the tests will only pass if you include
+a message.
+
+To raise a message with an exception, just write it as an argument to the exception type. For example, instead of
+`raise Exception`, you should write:
+
+```python
+raise Exception("Meaningful message indicating the source of the error")
+```
+
+## Running the tests
+
+To run the tests, run the appropriate command below ([why they are different](https://github.com/pytest-dev/pytest/issues/1629#issue-161422224)):
+
+- Python 2.7: `py.test ledger_test.py`
+- Python 3.4+: `pytest ledger_test.py`
+
+Alternatively, you can tell Python to run the pytest module (allowing the same command to be used regardless of Python version):
+`python -m pytest ledger_test.py`
+
+### Common `pytest` options
+
+- `-v` : enable verbose output
+- `-x` : stop running tests on first failure
+- `--ff` : run failures from previous test before running other test cases
+
+For other options, see `python -m pytest -h`
+
+## Submitting Exercises
+
+Note that, when trying to submit an exercise, make sure the solution is in the `$EXERCISM_WORKSPACE/python/ledger` directory.
+
+You can find your Exercism workspace by running `exercism debug` and looking for the line that starts with `Workspace`.
+
+For more detailed information about running tests, code style and linting,
+please see the [help page](http://exercism.io/languages/python).
+
+## Submitting Incomplete Solutions
+
+It's possible to submit an incomplete solution so you can see how others have completed the exercise.
@@ -0,0 +1,85 @@
+# -*- coding: utf-8 -*-
+from datetime import datetime
+
+ROW_FMT = u'{{:<{1}}} | {{:<{2}}} | {{:{0}{3}}}'
+
+
+def truncate(s, length=25):
+    if len(s) <= length:
+        return s
+    return s[:length - 3] + '...'
+
+
+class LCInfo(object):
+    def __init__(self, locale, currency, columns):
+        self.columns = columns
+        if locale == 'en_US':
+            headers = ['Date', 'Description', 'Change']
+            self.datefmt = '{0.month:02}/{0.day:02}/{0.year:04}'
+            self.cur_fmt = u'{}{}{}{}'
+            self.lead_neg = '('
+            self.trail_neg = ')'
+            self.thousands = ','
+            self.decimal = '.'
+        elif locale == 'nl_NL':
+            headers = ['Datum', 'Omschrijving', 'Verandering']
+            self.datefmt = '{0.day:02}-{0.month:02}-{0.year:04}'
+            self.cur_fmt = u'{1} {0}{2}{3}'
+            self.lead_neg = '-'
+            self.trail_neg = ' '
+            self.thousands = '.'
+            self.decimal = ','
+        fmt = ROW_FMT.format('<', *columns)
+        self.headers = fmt.format(*headers)
+        self.cur_symbol = {
+            'USD': '$',
+            'EUR': u'€',
+        }.get(currency)
+
+    def number(self, n):
+        n_int, n_float = divmod(abs(n), 100)
+        n_int_parts = []
+        while n_int > 0:
+            n_int, x = divmod(n_int, 1000)
+            n_int_parts.insert(0, str(x))
+        return '{}{}{:02}'.format(
+            self.thousands.join(n_int_parts) or '0',
+            self.decimal,
+            n_float,
+        )
+
+    def currency(self, change):
+        return self.cur_fmt.format(
+            self.lead_neg if change < 0 else '',
+            self.cur_symbol,
+            self.number(change),
+            self.trail_neg if change < 0 else ' ',
+        )
+
+    def entry(self, entry):
+        date, change, desc = entry
+        fmt = ROW_FMT.format('>', *self.columns)
+        return fmt.format(
+            self.datefmt.format(date),
+            truncate(desc),
+            self.currency(change),
+        )
+
+    def table(self, entries):
+        lines = [self.headers]
+        lines.extend(map(self.entry, sorted(entries)))
+        return '\n'.join(lines)
+
+
+def create_entry(date, description, change):
+    return (
+        datetime.strptime(date, '%Y-%m-%d'),
+        change,
+        description
+    )
+
+
+def format_entries(currency, locale, entries):
+    columns = (10, 25, 13)
+    lcinfo = LCInfo(locale, currency, columns)
+    return lcinfo.table(entries)