# Accounting data layer

The substrate beneath accounting applications: it ingests financial data from source systems, standardizes it into a typed double-entry model — accounts, dimensions, scenarios, books — enforces invariants such as debits equalling credits, and serves as-of queries to humans and machines.

- Source: [Ledgerbook glossary](/glossary/)
- Related: [Ledger of record](/glossary/ledger-of-record/), [Bitemporal ledger](/glossary/bitemporal-ledger/), [Provisional entry](/glossary/provisional-entry/)