Guides
How to keep a ledger correct, written for the engineers who build one and the finance teams who rely on it. Each guide stands on its own.
How to reconcile Stripe payments in a double-entry ledger
Reconcile Stripe payments with your ledger: the events to listen for, the pending and available balances, and the exact posting for cards and bank debits.
Escrow accounting for a marketplace
Why held funds are a liability and not revenue, the four states money moves through, and the mistakes that leave a ledger balanced and still wrong.
Create the ledger structure: assets, liabilities, equity, income, expenses
Open an empty ledger and make its five root categories useful: what each one measures, which one any amount belongs to, and the mistake that reports 10x.
Model normal debit and credit accounts
Why every account has a side that makes it go up, how normal balance falls out of the accounting equation, and why cash and income are different questions.
Post your first double-entry ledger transaction
Turn a real event into a balanced transaction: state the facts, classify the accounts, derive each debit and credit, and post books that tie to the cent.
Why marketplace accounting becomes so hard
A marketplace payments table works until the first refund policy. Where it breaks, why each new rule costs more than the last, and what to build instead.