Flow Accounting System (FAS) introduces a radically simplified approach to accounting by replacing ledgers and double-entry rules with a small, event-based flow structure. Using just five fundamental economic flows, FAS computes financial states directly from real-world events, producing results equivalent to traditional accounting—without accounts, debits, or credits.
Designed for digital environments, FAS aligns naturally with ERP event logs, APIs, real-time reporting, and continuous auditing systems, offering a scalable foundation for next-generation accounting information systems.
