I had been looking for some accounting patterns about 5 months ago for a project I've nearly completed now. This morning I came accross Martin Fowler's Development of Further Patterns of Enterprise Application Architecture. I was delighted to find that the solution I came up with for entry, account, and transaction was very similar to the patterns described here. I can say from experience now that these solutions are good. I'd like to recommend them to anyone else needing to provide accounting solutions.