Skill

domain-fintech:ledger-design

Guides double-entry ledger design: journal entries, chart of accounts, sub-ledgers (AR, AP, GL), reconciliation between ledgers, immutable append-only audit trails, balance calculations (running vs computed), and ledger-as-event-log pattern. Use when designing accounting systems or financial record-keeping.

Install

npx claudepluginhub rnavarych/alpha-engineer --plugin domain-fintech

Tool Access

This skill is limited to using the following tools:

ReadGrepGlobBash

Preview

- Designing a double-entry bookkeeping system from scratch

Supporting Assets

references/audit-trails-balance-calculations.mdreferences/chart-of-accounts-subledgers.mdreferences/double-entry-journal.md

SKILL.md

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Stats

Parent Repo Stars9

Parent Repo Forks0

Last CommitMar 3, 2026

Actions

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domain-fintech:ledger-design

When to use

Designing a double-entry bookkeeping system from scratch

Choosing a chart of accounts numbering convention

Building AR, AP, or GL sub-ledgers with reconciliation

Implementing immutable audit trails with reversal patterns

Deciding between running balance vs computed balance strategies

Applying event sourcing to financial record-keeping

Core principles

Debits always equal credits — enforce with DB constraint; reject unbalanced entries at the boundary

Never UPDATE or DELETE journal entries — corrections via reversing entries only; history is sacred

Running balance is a cache — journal lines are the source of truth; reconcile daily

Hash chain for tamper detection — SHA-256 chained hashes make unauthorized edits detectable

Sub-ledger detail must reconcile to GL control account — any gap is a critical alert, not a warning

Reference Files

references/double-entry-journal.md — golden rule, debit/credit rules table, example entries, journal_entries and journal_lines SQL schema, entry validation rules

references/chart-of-accounts-subledgers.md — account numbering convention (1000-7999), accounts SQL schema, GL/AR/AP sub-ledger design, sub-ledger to GL reconciliation

references/audit-trails-balance-calculations.md — immutable append-only design, reversal pattern, hash chain integrity, running vs computed balance, hybrid approach, ledger-as-event-log with event sourcing

Ledger Design

When to use

Designing a double-entry bookkeeping system from scratch
Choosing a chart of accounts numbering convention
Building AR, AP, or GL sub-ledgers with reconciliation
Implementing immutable audit trails with reversal patterns
Deciding between running balance vs computed balance strategies
Applying event sourcing to financial record-keeping

Core principles

Debits always equal credits — enforce with DB constraint; reject unbalanced entries at the boundary
Never UPDATE or DELETE journal entries — corrections via reversing entries only; history is sacred
Running balance is a cache — journal lines are the source of truth; reconcile daily
Hash chain for tamper detection — SHA-256 chained hashes make unauthorized edits detectable
Sub-ledger detail must reconcile to GL control account — any gap is a critical alert, not a warning

Reference Files

references/double-entry-journal.md — golden rule, debit/credit rules table, example entries, journal_entries and journal_lines SQL schema, entry validation rules
references/chart-of-accounts-subledgers.md — account numbering convention (1000-7999), accounts SQL schema, GL/AR/AP sub-ledger design, sub-ledger to GL reconciliation
references/audit-trails-balance-calculations.md — immutable append-only design, reversal pattern, hash chain integrity, running vs computed balance, hybrid approach, ledger-as-event-log with event sourcing