Accounting Software Design Patterns [closed]

Answer 1

I would have the following structural classes:

1. Account - Represents a financial account. eg. Cash, Sale, Expense;
2. Category - The category where the Account belongs to. eg. Asset, Expenses, Revenues;
3. Mutation - Represents a financial entry of an account.
4. Transaction - Contains a collection of mutations.
5. Money - A composite class using Currency object and storing amount as long integer;

When I approached the design initially I kept thinking about Decorator and Builder Patterns. Tax calculation can use the Strategy Pattern. Observer Pattern can be used to veto Transaction.