# Payment Ledger Design for Billing Systems

DevFeed: [Payment Ledger Design for Billing Systems](<https://devfeed.tech/articles/payment-ledger-design-for-billing-systems-10246.md>)

Original publisher: [Read original article](<https://dodopayments.com/blogs/payment-ledger-design/>)

Author: Ayush Agarwal

Published: 2026-07-29T00:00:00Z

Content type: tutorial

Language: en

Sources: [Dodo Payments Blog](<https://devfeed.tech/sources/dodo-payments-blog.md>)

Topics: [Transactions](<https://devfeed.tech/topics/transactions.md>), [Databases](<https://devfeed.tech/topics/databases.md>), [data](<https://devfeed.tech/topics/data.md>), [systems](<https://devfeed.tech/topics/systems.md>), [migration](<https://devfeed.tech/topics/migration.md>), [Software as a service](<https://devfeed.tech/topics/saas.md>)

Tags: [accounting](<https://devfeed.tech/tags/accounting.md>), [architecture](<https://devfeed.tech/tags/architecture.md>), [billing](<https://devfeed.tech/tags/billing.md>), [data](<https://devfeed.tech/tags/data.md>), [engineering](<https://devfeed.tech/tags/engineering.md>), [guide](<https://devfeed.tech/tags/guide.md>), [migration](<https://devfeed.tech/tags/migration.md>), [payment](<https://devfeed.tech/tags/payment.md>), [payments](<https://devfeed.tech/tags/payments.md>), [saas](<https://devfeed.tech/tags/saas.md>), [transactions](<https://devfeed.tech/tags/transactions.md>)

## AI overview

A guide to designing payment ledgers for billing systems using immutable, append-only, double-entry records. It explains balanced postings, account modeling, idempotency, reversals, settlement reconciliation, and multi-currency handling.

## Source excerpt

How to design a double-entry, append-only payment ledger: account model, balanced postings, idempotency, reversals, settlement reconciliation, and multi-currency.