#Ledger

Articles about Ledger — exploring patterns, best practices, and real-world implementations in production systems.

12 posts tagged with ledger. ← All posts

#A2A (5)#ADK (8)#AG-UI (7)#AI Agents (244)#AI Governance (7)#AML (3)#Accounting (9)#Agent Skills (3)#Agentic AI (23)#Agentic Commerce (12)#Agents (4)#Architecture (22)#Audit (3)#Azure (11)#Azure AI Foundry (10)#BigQuery (6)#Capital Markets (8)#Cards (13)#Checkpointing (5)#Cloud Architecture (3)#Compliance (30)#Concurrency (4)#Context Providers (3)#Conversation State (3)#Cost Optimisation (5)#Credit (14)#Crypto (12)#Custody (9)#Distributed Systems (3)#Engineering (7)#Evaluation (5)#FREE-AI (8)#FX (5)#FinOps (5)#FinTech (6)#Financial AI (14)#Fintech (116)#Fraud (10)#Function Tools (6)#GCP (5)#Go (168)#Google ADK (26)#Governance (5)#Guardrails (7)#HIPAA (3)#Harness Engineering (8)#Human-in-the-Loop (7)#KYC (11)#Kubernetes (6)#LLM (4)#LangGraph (11)#Ledger (12)#Lending (14)#MCP (5)#Machine Learning (12)#Markets (4)#Memory (5)#Microsoft Agent Framework (211)#Middleware (9)#Multi-Agent (8)#Multi-Agent AI (14)#Multimodal (4)#Observability (14)#Open Source (6)#OpenTelemetry (5)#Opinion (6)#Orchestration (15)#Payments (49)#Privacy Engineering (3)#Providers (3)#Python (127)#RAG (6)#RBI (3)#Rails (16)#Reconciliation (3)#Regulation (8)#Reliability (15)#Retrieval (3)#Risk (13)#SRE (3)#Security (24)#Sessions (4)#Settlement (9)#Spanner (4)#Streaming (4)#Structured Output (4)#Testing (6)#Trading (8)#Treasury (5)#Workflows (15)
Pratik Dhanave · ·6 min read

Stored-Value and E-Money Wallet Ledgers

Designing a closed-loop wallet from the ledger up: double-entry balances, the money lifecycle, safeguarding client funds 1:1, and the engineering that keeps top-ups, holds, and reconciliation honest.

Designing a closed-loop wallet: top-up, hold, spend, refund, safeguarding of e-money, and the double-entry ledger behind a balance.

#Fintech#Payments#Ledger#Wallet
Pratik Dhanave · ·6 min read

Building a Revenue Recognition Engine

How to turn contracts into performance obligations, recognition schedules, and ledger journals — and why billing is never the same event as revenue.

Teaches how to build a rev-rec engine: performance obligations, deferred-vs-recognized schedules, ratable recognition over time, and how billing events differ from recognition events in the ledger.

#Fintech#Ledger#Accounting
Pratik Dhanave · ·5 min read

Chart of Accounts and Sub-Ledger Modeling

Designing an account hierarchy, dimensions, and posting rules that turn product events into balanced journal entries.

Teaches how to design a chart of accounts and sub-ledger-to-GL posting model: account hierarchy, dimensions/segments, contra accounts, and how product events map to balanced journal entries.

#Fintech#Ledger#Accounting
Pratik Dhanave · ·6 min read

Multi-Currency Accounting and FX Revaluation

How to keep books in more than one currency — transaction-date versus settlement-date rates, unrealized and realized FX gain/loss, and the period-end revaluation run that keeps the balance sheet honest.

Teaches how to keep books in multiple currencies with a functional/reporting currency: transaction-date vs settlement-date rates, unrealized/realized FX gain-loss postings, and period-end revaluation runs.

#Fintech#Ledger#Accounting
Pratik Dhanave · ·6 min read

Automating the Financial Close

Turning ledger cutoff, accruals, trial-balance assembly, and out-of-balance detection into a controlled, repeatable pipeline instead of a month-end fire drill.

Teaches how to automate the financial close: ledger cutoff/freeze, accrual and reversing entries, trial-balance assembly, out-of-balance detection, and soft-close vs hard-close controls.

#Fintech#Ledger#Accounting
Pratik Dhanave · ·6 min read

The Ledger: Double-Entry Bookkeeping

Every movement of money touches at least two accounts, and the entries always sum to zero. That one invariant is the backbone of a correct financial system.

Every transaction is balanced postings that sum to zero — enforce it at write time. The ledger is append-only, and booking, value, and settlement time are three different clocks you must not conflate.

#Fintech#Ledger#Accounting#Banking

All posts on this site are written by Pratik Dhanave, an Agentic AI Architect with 7+ years building production distributed systems, multi-agent AI platforms, and cloud-native infrastructure. About the author → Each article includes working code, architecture diagrams, and references to the specific frameworks and standards discussed. Browse all posts or explore related topics using the tag cloud above.