Software Design

Double-Entry Bookkeeping Ledger Architecture

UML Class Diagrams · made in Skemio

UML class diagram of a Ledger system showing Transaction composed of Entry items that reference an Account.
UML class diagram of a Ledger system showing Transaction composed of Entry items that reference an Account.
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What it shows

  • Transactions must consist of balanced debit and credit entries summing to zero.
  • Balances are derived from immutable log entries, guaranteeing complete audits.
  • Prevents floating-point currency drift and phantom money creation.

The takeaway

True financial integrity requires double-entry ledgers where money is moved, never simply overwritten.

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