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Ledger is a robust Spring Boot backend service that serves as the intelligent core for AI-powered accounting applications. It facilitates sophisticated ledger management, supporting personal, shared, and commercial accounts with fine-grained RBAC permissions and strict data isolation. Users can efficiently record multi-currency transactions, utilize custom tags, and generate multi-dimensional statistical analyses. Built with a focus on security, it employs JWT and Token-based authentication, while its integration with Spring AI transforms business capabilities into AI tools via the MCP protocol, establishing it as a cutting-edge AI Agent accounting solution.