System Design

Double-Entry Accounting Architecture

System Design diagram · made in Skemio

Double-entry digital wallet architecture showing Wallet API routing to Ledger Service, executing ACID transactions across Accounts and Entries tables with balance snapshots.
Double-entry digital wallet architecture showing Wallet API routing to Ledger Service, executing ACID transactions across Accounts and Entries tables with balance snapshots.
Open it in SkemioMake your own

What it shows

  • Balances are computed views; transactions record immutable debit/credit pairs.
  • Sum of debits minus credits must equal zero within every ACID transaction.
  • Two-phase balance validation checks prevent accounts from dropping below zero.

The takeaway

Never mutate balances directly; record atomic, balanced ledger entries instead.

More system design diagrams