Double-Entry Bookkeeping

You may have heard the comparisons of software building with accounting. Accountants create dense, technical records, and utilize the method of double-entry to keep their bookkeeping in order. Every transaction is entered twice so the balance sheet always sums to zero. Accountants check balances frequently, catching mistakes early. A discipline enforced by law in many regions around the world. Test-Driven Development (TDD) is the developers’ double-entry bookkeeping. Writing an executable automated test first and then running it frequently lets developers detect and identify errors immediately, keeping the feedback loop tight, and preventing cascading failures. ...

2025 June 10