Databases

Double-Entry Financial Ledger Schema

ER Diagrams · made in Skemio

ER diagram showing four entities: currencies, wallets, transactions, and ledger_entries, linked via foreign keys to enforce balanced double-entry accounting.
ER diagram showing four entities: currencies, wallets, transactions, and ledger_entries, linked via foreign keys to enforce balanced double-entry accounting.
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What it shows

  • Transactions act as atomic envelopes wrapping balanced entries
  • Entries must sum to zero: debits equal credits per transaction
  • Current balance is an immutable fold over append-only ledger rows

The takeaway

An append-only ledger eliminates floating point drift and creates a provable financial audit log.

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