Everyone keeps focusing on double entry book keeping, but that's a ledger that's more suited to manual book keeping. We're in the computer age, people should be using the richer accounting model of REA:
You can see that this model has all of the features discussed in the article, and then some, and REA events map naturally to something like event sourcing. You can project a REA dataset into a double entry ledger, but you often can't go the other way around.
https://en.wikipedia.org/wiki/Resources%2C_Events%2C_Agents
You can see that this model has all of the features discussed in the article, and then some, and REA events map naturally to something like event sourcing. You can project a REA dataset into a double entry ledger, but you often can't go the other way around.