created foundation for ledger

ledger/main.beancount

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+* Plugins
+option "insert_pythonpath" "True"
+plugin "plugins.amortize_over"
+plugin "beancount.plugins.implicit_prices"
+
+* Options
+option "title" "Roger Oriol Ledger"
+option "operating_currency" "EUR"
+option "inferred_tolerance_default" "*:0.001"
+
+* Imports
+include "accounts.beancount"
+include "commodities.beancount"
+include "budget.beancount"
+include "trading/*"
+include "transactions/*"