Foundations

Debits, credits, the two-sided story.

4 hands-on lessons in this topic. Read each one free, then practice it on a real double-entry ledger in the lab.

  1. Lesson 1

    Your first journal entry

    The two-sided story behind every transaction.

  2. Lesson 2

    Card deposit with a fee

    Why fees are not just 'subtracted from the user's balance'.

  3. Lesson 3

    P2P transfer between users

    Where the wallet table starts to lie.

  4. Lesson 4

    Provider settlement (T+1)

    The difference between earning money and having money.

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