02 / FINTECH
Ledger API_
A double-entry accounting core exposed as a small HTTP API. Every balance is derived from immutable journal entries rather than stored and mutated, so the books can always be reconstructed from history.
Correctness came before convenience: writes are transactional and idempotent, and the schema makes an unbalanced entry impossible to persist rather than merely discouraged.
Highlights
- [ Immutable journal entries with derived, cached balances ]
- [ Idempotent writes keyed on client-supplied request ids ]
- [ Serializable transactions guarding every balance mutation ]
- [ Point-in-time reporting reconstructed from the entry log ]