LedgerLoom vision and roadmap

LedgerLoom is both a small Python library/CLI and a textbook-style set of chapters.

This page summarizes the roadmap from the Vision Document and links to each chapter page.

Chapter roadmap (18 chapters)

#	Chapter	Status
1	Journal vs Event Log & “Accounting data as code”	Implemented
2	Debits/Credits as encoding	Implemented
3	Chart of Accounts as schema	Implemented
4	General Ledger as a database	Implemented
5	The accounting equation as invariant	Implemented
6	Periods, accrual, and timing	Implemented
7	Adjusting entries as late-arriving data	Implemented
8	Closing as a controlled transformation	Implemented
9	Accounts receivable lifecycle	Implemented
10	Accounts payable lifecycle	Planned
11	Inventory + COGS	Planned
12	Fixed assets + depreciation	Planned
13	Payroll as a multi-line event	Planned
14	Reconciliations as quality control	Planned
15	Materiality & inconsequential misstatements	Planned
16	Audit trail, provenance, explainability	Planned
17	Statement analysis with summary statistics	Planned
18	Forecasting + planning basics	Planned

Implementation cadence

Each chapter ships with:

• a deterministic runner module under ledgerloom.chapters

• sample input data (small, human-readable)

• generated artifacts under outputs/ledgerloom/chXX

• golden-file tests to prevent regressions

Appendices

Living reference docs:

• Glossary

• FAQ

• Implementation notes

• Data model reference

• Cookbook