This is banking centric, but does have worked examples that may be useful. https://arxiv.org/abs/1204.1583 https://arxiv.org/abs/1204.1583 Above and beyond ot

This is banking centric, but does have worked examples that may be useful. https://arxiv.org/abs/1204.1583 https://arxiv.org/abs/1204.1583 Above and beyond other reasons, double entry book keeping has some very nice error detection properties (the original reason for its invention) that actually make it quite nice to use as a basis for this kind of software, as it provides a way to catch some bugs very quickly.