Double Entry Accounting System 101: A Developer's Guide

Our CTO dropped a spreadsheet on my desk during a sprint planning meeting. “We need to track where every dollar goes,” he said. “Customer payments, driver payouts, Stripe fees, refunds—everything needs to balance to zero.” I looked at the columns labeled “Debit” and “Credit” and realized I’d been treating financial data like simple database records when it’s actually a directed graph of money movement. Every transaction has a source and a destination, and if you can’t trace both sides, you don’t have the full picture. ...

March 24, 2026 · awbuana