a-ledger

a-ledger is an application-neutral, SQLite-backed double-entry ledger SDK. It owns accounting primitives and persistence; calling applications own business commands, broker integration, market calendars, projections, APIs, and pages.

Accounting convention

• Money is stored as integer minor units; posted amounts never use float.
• A positive posting is a debit and a negative posting is a credit.
• Every posted transaction balances exactly to zero.
• Accounts use one of ASSET, LIABILITY, EQUITY, INCOME, or EXPENSE.
• Security quantities and cost lots are replayed from immutable lot events. There are no persisted balance or position snapshots.
• Posted transactions, postings, lots, lot events, and audit events cannot be updated or deleted. Corrections use linked reversal and replacement entries.
• Reservations are mutable authorization state, not accounting entries.

Transaction ownership

The caller supplies a sqlite3.Connection, enables a short transaction, and decides whether to commit or roll back. Write APIs reject calls without an active caller-owned transaction. The SDK never calls commit() or rollback() and never runs network or application callbacks.

import sqlite3

from a_ledger import AccountCategory, Ledger, PostingDraft, TransactionDraft

connection = sqlite3.connect("application.sqlite3")
ledger = Ledger(connection)  # enables and verifies SQLite foreign keys

connection.execute("BEGIN IMMEDIATE")
ledger.install_schema()
ledger.create_portfolio("portfolio-uuid", code="main", currency="CNY")
ledger.create_account(
    "cash-account-uuid",
    portfolio_id="portfolio-uuid",
    code="ASSET:CASH",
    category=AccountCategory.ASSET,
    currency="CNY",
)
ledger.create_account(
    "capital-account-uuid",
    portfolio_id="portfolio-uuid",
    code="EQUITY:CONTRIBUTED_CAPITAL",
    category=AccountCategory.EQUITY,
    currency="CNY",
)
ledger.post(
    TransactionDraft(
        portfolio_id="portfolio-uuid",
        source_namespace="app.capital",
        idempotency_key="capital-flow-uuid",
        event_code="CAPITAL_FLOW",
        business_date="2026-08-03",
        currency="CNY",
        postings=(
            PostingDraft("cash-account-uuid", 100_00),
            PostingDraft("capital-account-uuid", -100_00),
        ),
    )
)
connection.commit()

Non-goals

The package does not define trading strategies, orders, options, QMT behavior, HTTP APIs, UI, market prices, settlement calendars, or bank/broker transfers. Generic event_code, source_type, and JSON dimensions let each application attach its own domain semantics without coupling those semantics to the SDK.