Building a Double-Entry Accounting Engine in Node.js (Open Source — ledgerstack-core)

Most backend developers eventually face this problem:

I need accounting inside my app, but I don’t want to build a full ERP.

Whether you are building:

• SaaS platform


• Billing system


• ERP


• POS


• Fintech app


• Multi-tenant system

you will need:

• Double-entry accounting


• Trial balance


• Balance sheet


• Ledger


• Financial year


• Voucher system

There are many accounting softwares, but very few developer-friendly accounting engines for Node.js.

So I built one.

🚀 Introducing ledgerstack-core

npm:

https://www.npmjs.com/package/ledgerstack-core

ledgerstack-core is a double-entry accounting engine for Node.js designed for:

• Multi-tenant SaaS apps


• High performance systems


• SQL databases


• Worker-based processing


• Cache-based reports

Supported DBs:

• PostgreSQL


• MySQL


• SQLite


• MSSQL

Why not use existing libraries?

Most accounting libraries are:

• Too simple (no balance sheet / no year / no groups)


• Too complex (full ERP)


• Not multi-tenant


• Slow with large data


• Not DB-agnostic

I needed something like:

initAccounts()

createVoucher()

getTrialBalance()

processJobs()

but production-ready.

So I built ledgerstack-core.

Features

✅ Double-entry accounting

• Debit = Credit enforced


• Voucher-based system


• Journal / Payment / Receipt / Sales / Purchase

✅ Multi-tenant ready

• Tenant


• Company


• Financial year


• Period lock

✅ Cache-based performance

Reports use cache tables instead of aggregates.

account_balance_cache

account_daily_balance

balance_jobs

This keeps reports fast even with large data.

✅ Worker-based recalculation

Voucher change → queue job → worker updates cache

No slow API calls.

✅ Default groups (like Tally)

Seeded automatically:

• Assets


• Liabilities


• Income


• Expenses


• Equity


• Cash


• Bank


• Profit & Loss


• Suspense

✅ Built-in reports

• Trial Balance


• Ledger


• Ledger with running balance


• Balance Sheet


• Profit & Loss


• Day Book


• Cash Book


• Group Summary

Architecture

App

  ↓

ledgerstack-core

  ↓

adapter

  ↓

database

Modules:

• init


• adapter


• accounts


• vouchers


• balance


• cache


• reports


• worker


• audit


• currency


• cost center

Example Usage

import {

  initAccounts,

  migrate,

  createAccount,

  createVoucher,

  getTrialBalance,

  processJobs

} from "ledgerstack-core"

Init

await initAccounts({

  adapter,

  tenant: true,

  worker: true

})



await migrate()

Create account

await createAccount({

  name: "Cash",

  group: "Cash-in-Hand"

})

Create voucher

await createVoucher({

  date: new Date(),

  entries: [

    { account: "Cash", debit: 1000 },

    { account: "Sales", credit: 1000 }

  ]

})

Run worker

await processJobs()

Get report

const tb = await getTrialBalance()

Why cache-based accounting?

Most systems do:

SUM(entries)

This becomes slow.

ledgerstack uses:

balance_cache

daily_cache

worker_jobs

So reports stay fast.

Who is this for?

• Backend developers


• SaaS builders


• ERP developers


• Fintech apps


• Internal tools

Not for UI users.

npm

https://www.npmjs.com/package/ledgerstack-core

GitHub

https://github.com/akram-ashraf/ledgerstack-core

Future plans

• inventory module


• tax module


• report builder


• plugin system


• auto docs from TS

Feedback welcome

If you are building accounting in Node.js, try it and share feedback.

This project is still evolving.