Banking ledger schema

Table accounts {
  id uuid [pk]
  owner varchar
  type varchar [note: 'asset | liability | equity | revenue | expense']
  currency char(3)
}

Table journal_entries {
  id uuid [pk]
  posted_at timestamp
  memo varchar
}

Table journal_lines {
  id bigserial [pk]
  entry_id uuid [ref: > journal_entries.id]
  account_id uuid [ref: > accounts.id]
  debit_minor bigint
  credit_minor bigint
}

Table balances_daily {
  account_id uuid [ref: > accounts.id]
  day date
  closing_minor bigint
  indexes {
    (account_id, day) [pk]
  }
}