Making a ledger is step 0 at building ERP-like apps so many of us don't see it as big deal (until the complexities of it arise!).

Also it could be very local-dependent.

Here in Colombia how we approach it is different to how I see people in USA do it.

What I don't know is how make it both easy, universal, practical and pluggable.

If for example is a out-of-band solution (aka: a micro-service) will be a total NO for many of potential users..