A number of blog posts have come to light explaining the basics of double-entry accounting for developers. I aim to share a simple - and elegant, I think - database schema for recording and tabulating ledger entries. Engineers tend to hand-wave over accounting terminology, dispensing with terms like “debit” and “credit” - after all, why not just use positive and negative numbers? I think this leads to confusing results. Take this example from ledger-cli’s documentation: "When you look at the bal...