Designing financial software requires zero room for rounding errors or phantom balance discrepancies. Double-entry bookkeeping guarantees total mathematical equilibrium.
1. Immutable Journal Entries
In a financial ledger, transactions are never edited or deleted (UPDATE or DELETE statements are disallowed on ledger tables). Corrections are always recorded as offsetting contra-entries.
2. Multi-Tenancy Models
Comparing Row-Level Tenant Isolation (Tenant ID column with Row-Level Security policies) vs Schema-per-Tenant for enterprise compliance.