1. Introduction
  2. Why Accounting Exists
  3. Double-Entry From First Principles
  4. Account Types and the Accounting Equation
  5. Transactions, Postings, and the Transfer Primitive
  6. TigerBeetle's Data Model
  7. Consistency, Assertions, and Balance Invariants
  8. Two-Phase Transfers and Settlement
  9. Multi-Currency and Commodities
  10. P/L, Realized vs Unrealized, and Corporate Actions
  11. Fintech Patterns
  12. About