LedgerFinance
Sovereign Physical Distribution Platform · Cluster Node
Class A financial accounting core tracking every cent and tiyin across supplier receivables, driver cash liability, and retailer credit balances.
In high-volume physical distribution, financial integrity is as critical as inventory accuracy. Pegasus implements an immutable double-entry journal ledger. Account balances are never directly updated; they are computed as the sum of immutable debit and credit lines. Every transaction sums strictly to zero.
Architecture & Performance Highlights
Strict Minor Units
All monetary values are stored as 64-bit signed integers (tiyins/cents). Floating-point math is strictly forbidden.
Sum-to-Zero Invariant
Every journal entry must balance mathematically: Σ(Debits) - Σ(Credits) = 0. Unbalanced entries are rejected at DB level.
Immutable Audit Trail
Ledger rows cannot be updated or deleted. Corrections are made strictly via timestamped reversal journals.
Order-to-Cash Ledger Journal Example
Sequence Flow1. Order Placed (Pre-paid): DEBIT Retailer_Accounts_Receivable, CREDIT Inventory_Committed_Liability
2. Warehouse Loaded: DEBIT In_Transit_Inventory, CREDIT Warehouse_Inventory_Asset
3. Cash Delivered: DEBIT Driver_Cash_Vault, CREDIT Retailer_Accounts_Receivable
4. Driver Reconciled: DEBIT Bank_Treasury_Settlement, CREDIT Driver_Cash_Vault
Zero Float Rounding Errors
Always divide discounts and VAT across line items using the largest remainder method to ensure line-item penny totals match the master invoice perfectly.
Keep Exploring Pegasus Architecture & Operations
Based on the invariants, physical actors, and data flows of this module, explore these recommended companion guides and operational playbooks.
Cash at Door (COD) Protocols
Operational handbook for courier cash collection, till balancing, and physical bank deposits.
Supplier Control Plane
How the supplier finance team views automated ledger reconciliation and accounts aging reports.