Why Database-Layer Double-Entry Is a Bet, Not a Guarantee

An invariant baked into the schema doesn't survive a changing business

May 6 • Alvaro Duran

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April 2026

The Only Accounting You Need to Know to Build a Ledger

5 use cases, 6 operations, and why your accounting course skipped the parts that matter to you.

Apr 29 • Alvaro Duran

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There Are Only 3 Databases You Can Trust With Your Money

Why the most popular choices are the most risky, and which ones to choose instead.

Apr 22 • Alvaro Duran

Nobody Got Fired for Uber's $8 Million Ledger Mistake?

LedgerStore became a case study for DynamoDB, and system design publications keep praising it to this day. But the design was abandoned 3 years after it…

Apr 15 • Alvaro Duran

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Ledger Transactions Don't Have to Be Atomic

Up-in-the-airness, and looking at ledgers through the lens of Sagas

Apr 8 • Alvaro Duran

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The Luxury Playbook for Online Businesses

Introducing a different kind of playbook for a different kind of startup

Apr 1 • Alvaro Duran

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March 2026

Why Ledgers Are More Than Data Warehouses of Money

And why integrity, not double-entry, is the foundation of financial software

Mar 25 • Alvaro Duran

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You Don't Know What a Ledger Is For

You think you do, but you don't

Mar 18 • Alvaro Duran

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How to Explain Accounting To Payments Engineers

The limitations of the use of UML-like diagrams to model financial transactions

Mar 11 • Alvaro Duran

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Why Ledgers Must be Immutable

Ledgers are a “get your shit together” tool.

Mar 4 • Alvaro Duran

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February 2026

Accounting For Multi-Currency Ledgers

How to break the rules of money and get away with it

Feb 25 • Alvaro Duran

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Modern Treasury's Stablecoin Sandwich

After acquiring Beam, Modern Treasury wants to become the developer-first API for moving money in any form.

Feb 19 • Alvaro Duran

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