Double Entry Ledger

The Ledger Service is the authoritative source of financial truth for FinCore.

Fundamental Rule

Total Debits = Total Credits

Every financial transaction must balance. No exceptions.

Core Entities

Entity	Description
LedgerTransaction	Header record for a balanced financial event
LedgerEntry	Individual debit or credit line
Debit	Increases asset/expense accounts
Credit	Increases liability/revenue accounts

Immutability

Ledger records are append-only. Corrections are made via reversal transactions that post compensating entries.

:::warning Never Update or Delete Ledger entries are never updated or deleted. Use reversals for corrections. :::

Multi-Currency

Each transaction operates in a single currency. Cross-currency payments create separate FX entries.