ledgerloom 0.1.1

LedgerLoom: accounting concepts for the modern software mind.

LedgerLoom

LedgerLoom teaches accounting using modern developer mental models: event logs, database views, invariants, and reproducible pipelines.

It is both:

1. a textbook-style set of chapters on Read the Docs, and
2. a tiny, MIT-licensed Python library + CLI for generating and validating accounting-shaped artifacts.

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Badges

• Docs: https://ledgerloom.readthedocs.io/en/latest/
• PyPI: https://pypi.org/project/ledgerloom/
• GitHub: https://github.com/pystatsv1/ledgerloom

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Why LedgerLoom exists

Many people learn accounting as rules + vocabulary.

LedgerLoom teaches accounting as systems engineering:

• a ledger is a database view of an event log
• double-entry is a consistency invariant
• a trial balance is an automated check
• financial statements are deterministic outputs from well-defined transformations

Core idea:

Don’t just calculate results — engineer them.

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The mental model mapping

Accounting concept	Developer mental model
Journal entries	Append-only event log (immutable facts)
General ledger	Derived view / projection over events
Double-entry	Invariant: debits == credits (by entry)
Trial balance	Automated check over account totals
Close process	Period-end transformation + roll-forward
Audit trail	Reproducibility + provenance + diffs
Reconciliation	Control loop: expected vs observed

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Install

pip install ledgerloom