Why should you care?

Money systems punish weak keys, missing transactions, and silent overdrafts.

See it live — copy this example

Run in SQL Server Management Studio (SSMS) or Azure Data Studio.

USE DataVerse;
IF OBJECT_ID(N'dbo.LedgerEntries', N'U') IS NOT NULL DROP TABLE dbo.LedgerEntries;
CREATE TABLE dbo.LedgerEntries (
    EntryId BIGINT IDENTITY PRIMARY KEY,
    AccountId INT NOT NULL REFERENCES dbo.Accounts(AccountId),
    Amount DECIMAL(18,2) NOT NULL,
    EntryType CHAR(1) NOT NULL CHECK (EntryType IN ('D','C')),
    CreatedAt DATETIME2 NOT NULL DEFAULT SYSUTCDATETIME()
);
SELECT a.AccountNo, a.Balance, COUNT(l.EntryId) AS Entries
FROM dbo.Accounts a
LEFT JOIN dbo.LedgerEntries l ON l.AccountId = a.AccountId
GROUP BY a.AccountNo, a.Balance;

What happened?

• LedgerEntries stores each debit/credit.
• The summary query shows balance plus entry counts — a starting reconciliation view.
• Pair with usp_TransferFunds from earlier.

Practice next

1. Create LedgerEntries.
2. Insert sample D/C rows inside a transfer tran.
3. Reconcile SUM of entries vs Balance.
4. Add TxnId UNIQUEIDENTIFIER for correlation.
5. Build a daily imbalance report query.

Remember

Accounts + ledger entries + transactional procs. Reconcile often. Audit every movement.

DataVerse wallet ledger

Fintech stores every paisa movement in LedgerEntries.

Outcome: Month-end reconcile matches account balances.