[phil-martin]

One of my favorite resources on accounting is https://www.ledger-cli.org/3.0/doc/ledger3.html It's application specific, but has enough examples in there to remind me of accounting principles from years past.

Combined with the other plain text accounting resources, it was the first resource that made everything "click" for me, well, for varying definitions of "click". I often refer back to it when I need to remind myself of things.

One thing on my todo list to expierment with is modelling double entry accounting as a graph, with nodes of the graph an account, and edges of the graph a transaction with the two amounts on the edge.

That's nice and all but the part I'm really interested in experimenting is modelling reconciliation as equivalencies of graphs. I have a separate graph that models the real world bank accounts and flow of cash, and organisational flow of money, and then I have my accounting graph that models all the transactions. For reconciliation I would go "these whole bunch of edges in this graph A are the same as all these other edges in graph B"

I just want to see what falls out the other end...