This tutorial guides users in creating a ledger with FaunaDB, a serverless NoSQL database, using the Fauna Shell, a command-line interface for interacting with FaunaDB. The tutorial covers setting up a schema, adding entries to the ledger, querying the ledger, and implementing conditional logic for ledger entry creation. It demonstrates how Fauna's event-sourcing model can encapsulate business logic in a single transaction, making it easier to manage distributed systems and serverless databases. By following this tutorial, users can gain hands-on experience with FaunaDB and its capabilities for building scalable and reliable applications.