Hmm. Accounting solved this issue several hundred years ago. I wish vendors would catch up to what monks did in the Middle Ages.<p>First, entries are made in an append only journal. When a new month begins, you archived the old one and start a new one.<p>Second, you can have several journals. For example one for each subsidiary.<p>Third, you collect each day’s worth of entries into a consolidated journal.<p>Fourth, from the consolidated journal, you make adjustments to your running totals/running balance. However, this ledger is not the source of truth. If there is any dispute, you go back to the journals.<p>What this means is the source of truth is immutable append only (transaction journal). For speedy retrievals of data, you cache the running totals (data ledger) by upserts.<p>To make any corrections, you create a new journal entry that negates the bad one.