Featured Series
Conversations with Kip
The core vlog series — 200+ episodes on data supply chains, REA modeling, blockchain gaps, ERP systems, Luca Pacioli, and the daily financial cycle. Weekly 2016–2022.
The Accounting Cycle Series
Five-part series walking through each step of the accounting cycle — business events, journal entries, posting, trial balance, and reports — grounded in real ledger data.
Bookkeeping & AI (Tom Hall)
3-session deep dialogue with accountant Tom Hall investigating the mathematical and entity foundations needed for AI to truly automate accounting tasks.
Estimating Reporting Processes
5-step series: transaction volumes, report characteristics, system performance, process evaluation, and aggregation — practical methodology for financial systems analysts.
Coding with Kip
Prototype demonstrations: shared ledger proof-of-concept, FPEM, Apache Spark on financial analytics, z/OS on Vagrant, Scala on Z, and Raspberry Pi experiments.
The Balancing Act (Textbook)
Free online textbook, 68 chapters + appendices — covering computers, accounting history, REA analysis, data supply chains, GenevaERS, and a plan for financial system renewal.
The Open Accounting Model
The seed of Sharealedger — how a simple event-row model can replace double-entry journals and produce any financial report on demand. The conceptual foundation of the open-source Sharealedger initiative.
Principles Lecture — Michigan State University
Delivered for Michigan State University students under the direction of Dr. William E. McCarthy, inventor of the Resource-Event-Agent (REA) economic accounting model. This lecture outlines the historic progression of bookkeeping and establishes the principles behind perspective-independent shared ledgers.
Principles Behind Sharealedger
Full guest lecture · Dr. William E. McCarthy · Michigan State University · April 2020
Ready to go deeper?
Sharealedger.org is the open-source nonprofit behind LedgerLearning. Membership is free — you get access to research monographs, progression slide decks, and the active community working on the next generation of financial systems.