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Re:Accounting for Computer Scientists (2011) by memset on Saturday January 03, 2026 @11:29AM (#46478490)
I wrote an article on how to model a ledger with a DB. https://www.jaygoel.com/posts/building-a-scalable-accounting...

It addresses how to model dr/cr in a DB with positive and negative numbers, but still produce reports with positive numbers as expected

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