Accounting Software Design Patterns [closed]

Are there any good resources (books, authoritative guides, etc.) for design patterns or other best practices for software that includes financial accounting features?

Specifically, where is good information about handling issues like the following:

  • Internal representations of money quantities
  • Internal representations of accounts, journals, and other records
  • Reconciling inconsistencies (either automatically or via user action)
  • Handling ends of accounting periods (daily, weekly, monthly)
  • Designing UIs and printed financial reports that make sense to businesspeople

Note: "Authoritative" or otherwise widely-accepted information is what we're looking for here. Otherwise, this will just turns into a big list of anecdotes of all the things people have tried, making the topic very subjective.


A while ago when I was assigned to work on such a system, I found this link in the Martin Fowler website:

Martin Fowler - Accounting Patterns

It contais some patterns for accounting software, such as accounting entries, transactions and adjustments. The architecture he describes is based on events. Never read it entirely, as the system I work on was already in the middle of its development stage and I couldn't change the design.

Hope it helps.


Martin Fowler's Analysis Patterns covers some of those topics.