Double-Entry Ledger: Immutable Schema & Concurrency

Prerequisite: This is the starting part of the series — no prior part is required. Later parts assume the concepts introduced here. Answer-first: A production-grade double-entry ledger enforces immutable, append-only transaction logs decoupled from balance state updates. By using fixed-size C-aligned memory structs or PostgreSQL check constraints and triggers, the schema guarantees strict debit-credit mathematical invariants, prevents hot-row lock contention, and eliminates double-spend risks in high-concurrency core banking architectures. ...

June 18, 2026 · 15 min · Lê Tuấn Anh