The Sharealedger Conceptual Model
The Sharealedger Conceptual Model is an open-source project building a mathematically consistent, event-driven financial architecture — moving beyond double-entry ledger silos toward unified transaction capture, low-level balances, and high-performance metric engines.
Core Resources
📒 Conceptual Model Repo
Public framework documentation, REA accounting models, and open architecture discussions for collaborative ledger design.
🧪 Ledger Lab
Open-source code prototypes, high-performance join engines, and event-driven financial system experiments.
🎓 LedgerLearning Videos
Over 330 video episodes exploring accounting history, Pacioli, metric engines, GenevaERS, and financial system architecture.
About the Balancing Act Accounting Model
The accounting model on this page originated as Appendix 1 of Balancing Act: A Practical Approach to Business Event Based Insights by Kip M. Twitchell — a 68-chapter textbook on financial systems architecture, accounting history, and REA analysis. The appendix demonstrates how a trial balance and income statement can be produced directly from a simple event-row data model, without the overhead of traditional double-entry journal entries.
This analysis forms the conceptual seed of the Sharealedger open-source initiative: if the accounting model can be simplified, so can the entire data supply chain behind financial reporting.
Free Sharealedger Membership
Members get access to the printable PDF of Balancing Act (v1.5), the Metric Engine monograph, research slide decks, and the private member repository. Membership is completely free.