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    <title>Banking Ledger Design — Double-Entry Bookkeeping, Event Sourcing, and Consistency Down to the Last Cent</title>
    <link>https://www.youngju.dev/blog/finance/2026-06-13-banking-ledger-design-double-entry.en</link>
    <description>How to design the ledger at the heart of a banking system. We cover double-entry principles, the journal and posting data model, balance computation strategies, event sourcing, hot-account concurrency control, idempotency design, and consistency verification that does not tolerate a single cent of error.</description>
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    <title>銀行勘定元帳の設計 — 複式簿記、イベントソーシング、そして1円の整合性</title>
    <link>https://www.youngju.dev/blog/finance/2026-06-13-banking-ledger-design-double-entry.ja</link>
    <description>銀行システムの心臓部である元帳の設計を扱います。複式簿記の原理、仕訳とポスティングのデータモデル、残高計算戦略、イベントソーシング、ホットアカウントの同時実行制御、冪等性設計、そして1円も狂わない整合性検証まで、実務の観点から整理します。</description>
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    <title>은행 원장 설계 — 복식부기, 이벤트 소싱, 그리고 1원의 정합성</title>
    <link>https://www.youngju.dev/blog/finance/2026-06-13-banking-ledger-design-double-entry</link>
    <description>은행 시스템의 심장인 원장을 어떻게 설계하는지 다룹니다. 복식부기 원리, 저널과 포스팅 데이터 모델, 잔액 계산 전략, 이벤트 소싱, 핫 어카운트 동시성 제어, 멱등성 설계, 그리고 1원도 틀리지 않는 정합성 검증까지 실무 관점에서 정리합니다.</description>
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