diff --git a/app/Database/migrations/2018_02_28_231807_create_journal_transactions_table.php b/app/Database/migrations/2018_02_28_231807_create_journal_transactions_table.php
new file mode 100644
index 00000000..6ede1c32
--- /dev/null
+++ b/app/Database/migrations/2018_02_28_231807_create_journal_transactions_table.php
@@ -0,0 +1,45 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateJournalTransactionsTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('journal_transactions', function (Blueprint $table) {
+            $table->char('id', 36)->unique();
+            $table->char('transaction_group', 36)->nullable();
+            $table->integer('journal_id');
+            $table->unsignedBigInteger('debit')->nullable();
+            $table->unsignedBigInteger('credit')->nullable();
+            $table->char('currency', 5);
+            $table->text('memo')->nullable();
+            $table->text('tags')->nullable();
+            $table->char('ref_class', 32)->nullable();
+            $table->integer('ref_class_id')->nullable();
+            $table->timestamps();
+            $table->dateTime('post_date');
+            $table->softDeletes();
+
+            $table->index('transaction_group');
+            $table->index('journal_id');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('journal_transactions');
+    }
+}
diff --git a/app/Database/migrations/2018_02_28_231813_create_journals_table.php b/app/Database/migrations/2018_02_28_231813_create_journals_table.php
new file mode 100644
index 00000000..ac0c500f
--- /dev/null
+++ b/app/Database/migrations/2018_02_28_231813_create_journals_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateJournalsTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('journals', function (Blueprint $table) {
+            $table->increments('id');
+            $table->unsignedInteger('ledger_id')->nullable();
+            $table->bigInteger('balance');
+            $table->char('currency', 5);
+            $table->char('morphed_type', 32);
+            $table->integer('morphed_id');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('journals');
+    }
+}
diff --git a/app/Database/migrations/2018_02_28_232438_create_ledgers_table.php b/app/Database/migrations/2018_02_28_232438_create_ledgers_table.php
new file mode 100644
index 00000000..3b755349
--- /dev/null
+++ b/app/Database/migrations/2018_02_28_232438_create_ledgers_table.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateLedgersTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('ledgers', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('name');
+            $table->enum('type', ['asset', 'liability', 'equity', 'income', 'expense']);
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('ledgers');
+    }
+}
diff --git a/app/Models/Journal.php b/app/Models/Journal.php
new file mode 100644
index 00000000..57b1578f
--- /dev/null
+++ b/app/Models/Journal.php
@@ -0,0 +1,388 @@
+<?php
+/**
+ * Based on https://github.com/scottlaurent/accounting
+ * With modifications for phpVMS
+ */
+
+namespace App\Models;
+
+use App\Support\Money;
+use Carbon\Carbon;
+
+/**
+ * Class Journal
+ * @package Scottlaurent\Accounting
+ * @property    Money $balance
+ * @property    string $currency
+ * @property    Carbon $updated_at
+ * @property    Carbon $post_date
+ * @property    Carbon $created_at
+ */
+class Journal extends BaseModel
+{
+
+    /**
+     * @var string
+     */
+    protected $table = 'journals';
+
+    /**
+     * @var array
+     */
+    protected $dates = [
+        'deleted_at',
+        'updated_at'
+    ];
+
+    /**
+     * Get all of the morphed models.
+     */
+    public function morphed()
+    {
+        return $this->morphTo();
+    }
+
+    /**
+     * @internal Journal $journal
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    protected static function boot()
+    {
+        static::created(function (Journal $journal) {
+            $journal->resetCurrentBalances();
+        });
+
+        parent::boot();
+    }
+
+    /**
+     * Relationship
+     * @return \Illuminate\Database\Eloquent\Relations\BelongsTo
+     */
+    public function ledger()
+    {
+        return $this->belongsTo(Ledger::class);
+    }
+
+    /**
+     * Relationship
+     * @return \Illuminate\Database\Eloquent\Relations\HasMany
+     */
+    public function transactions()
+    {
+        return $this->hasMany(JournalTransaction::class);
+    }
+
+    /**
+     * @param string $currency
+     */
+    public function setCurrency($currency)
+    {
+        $this->currency = $currency;
+    }
+
+    /**
+     * @param Ledger $ledger
+     * @return Journal
+     */
+    public function assignToLedger(Ledger $ledger)
+    {
+        $ledger->journals()->save($this);
+        return $this;
+    }
+
+    /**
+     *
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function resetCurrentBalances()
+    {
+        $this->balance = $this->getBalance();
+        $this->save();
+    }
+
+    /**
+     * @param $value
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getBalanceAttribute($value): Money
+    {
+        return new Money($value);
+    }
+
+    /**
+     * @param $value
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function setBalanceAttribute($value): void
+    {
+        $value = ($value instanceof Money)
+            ? $value
+            : new Money($value);
+
+        $this->attributes['balance'] = $value ? (int)$value->getAmount() : null;
+    }
+
+    /**
+     * Get the debit only balance of the journal based on a given date.
+     * @param Carbon $date
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getDebitBalanceOn(Carbon $date): Money
+    {
+        $balance = $this->transactions()
+            ->where('post_date', '<=', $date)
+            ->sum('debit') ?: 0;
+
+        return new Money($balance);
+    }
+
+    /**
+     * @param Journal $object
+     * @return \Illuminate\Database\Eloquent\Relations\HasMany
+     */
+    public function transactionsReferencingObjectQuery($object)
+    {
+        return $this
+            ->transactions()
+            ->where('ref_class', \get_class($object))
+            ->where('ref_class_id', $object->id);
+    }
+
+    /**
+     * Get the credit only balance of the journal based on a given date.
+     * @param Carbon $date
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getCreditBalanceOn(Carbon $date)
+    {
+        $balance = $this->transactions()
+            ->where('post_date', '<=', $date)
+            ->sum('credit') ?: 0;
+
+        return new Money($balance);
+    }
+
+    /**
+     * Get the balance of the journal based on a given date.
+     * @param Carbon $date
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getBalanceOn(Carbon $date)
+    {
+        return $this->getCreditBalanceOn($date)
+                    ->subtract($this->getDebitBalanceOn($date));
+    }
+
+    /**
+     * Get the balance of the journal as of right now, excluding future transactions.
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getCurrentBalance()
+    {
+        return $this->getBalanceOn(Carbon::now());
+    }
+
+    /**
+     * Get the balance of the journal.  This "could" include future dates.
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getBalance()
+    {
+        $balance = $this
+                ->transactions()
+                ->sum('credit') - $this->transactions()->sum('debit');
+
+        return new Money($balance);
+    }
+
+    /**
+     * Get the balance of the journal in dollars.  This "could" include future dates.
+     * @return float|int
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getCurrentBalanceInDollars()
+    {
+        return $this->getCurrentBalance()->getValue();
+    }
+
+    /**
+     * Get balance
+     * @return float|int
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getBalanceInDollars()
+    {
+        return $this->getBalance()->getValue();
+    }
+
+    /**
+     * @param $value
+     * @param null $memo
+     * @param null $post_date
+     * @return JournalTransaction
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function credit($value, $memo = null, $post_date = null, $transaction_group = null)
+    {
+        $value = ($value instanceof Money)
+            ? $value
+            : new Money($value);
+
+        return $this->post($value, null, $memo, $post_date, $transaction_group);
+    }
+
+    /**
+     * @param $value
+     * @param null $memo
+     * @param null $post_date
+     * @return JournalTransaction
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function debit($value, $memo = null, $post_date = null, $transaction_group = null)
+    {
+        $value = ($value instanceof Money)
+            ? $value
+            : new Money($value);
+
+        return $this->post(null, $value, $memo, $post_date, $transaction_group);
+    }
+
+    /**
+     * @param Money $credit
+     * @param Money $debit
+     * @param $memo
+     * @param Carbon $post_date
+     * @return JournalTransaction
+     */
+    private function post(Money $credit = null, Money $debit = null, $memo = null, $post_date = null, $transaction_group)
+    {
+        $transaction = new JournalTransaction();
+        $transaction->credit = $credit ? $credit->getAmount() : null;
+        $transaction->debit = $debit ? $debit->getAmount() : null;
+        $currency_code = $credit
+            ? $credit->getCurrency()->getCode()
+            : $debit->getCurrency()->getCode();
+
+        $transaction->memo = $memo;
+        $transaction->currency = $currency_code;
+        $transaction->post_date = $post_date ?: Carbon::now();
+        $transaction->transaction_group = $transaction_group;
+
+        $this->transactions()->save($transaction);
+
+        return $transaction;
+    }
+
+    /**
+     * Credit a journal by a given dollar amount
+     * @param $value
+     * @param null $memo
+     * @param null $post_date
+     * @return JournalTransaction
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function creditDollars($value, $memo = null, $post_date = null)
+    {
+        $value = Money::convertToSubunit($value);
+        return $this->credit($value, $memo, $post_date);
+    }
+
+    /**
+     * Debit a journal by a given dollar amount
+     * @param $value
+     * @param null $memo
+     * @param null $post_date
+     * @return JournalTransaction
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function debitDollars($value, $memo = null, $post_date = null)
+    {
+        $value = Money::convertToSubunit($value);
+        return $this->debit($value, $memo, $post_date);
+    }
+
+    /**
+     * Calculate the dollar amount debited to a journal today
+     * @return float|int
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getDollarsDebitedToday()
+    {
+        $today = Carbon::now();
+        return $this->getDollarsDebitedOn($today);
+    }
+
+    /**
+     * Calculate the dollar amount credited to a journal today
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getDollarsCreditedToday()
+    {
+        $today = Carbon::now();
+        return $this->getDollarsCreditedOn($today);
+    }
+
+    /**
+     * Calculate the dollar amount debited to a journal on a given day
+     * @param Carbon $date
+     * @return Money|float|int
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getDollarsDebitedOn(Carbon $date)
+    {
+        $amount = $this->transactions()
+            ->whereBetween('post_date', [
+                $date->copy()->startOfDay(),
+                $date->copy()->endOfDay()
+            ])
+            ->sum('debit');
+
+        return new Money($amount);
+    }
+
+    /**
+     * Calculate the dollar amount credited to a journal on a given day
+     * @param Carbon $date
+     * @return Money
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getDollarsCreditedOn(Carbon $date)
+    {
+        $amount = $this
+            ->transactions()
+            ->whereBetween('post_date', [
+                $date->copy()->startOfDay(),
+                $date->copy()->endOfDay()
+            ])
+            ->sum('credit');
+
+        return new Money($amount);
+    }
+}
diff --git a/app/Models/JournalTransaction.php b/app/Models/JournalTransaction.php
new file mode 100644
index 00000000..32991edf
--- /dev/null
+++ b/app/Models/JournalTransaction.php
@@ -0,0 +1,103 @@
+<?php
+/**
+ * Based on https://github.com/scottlaurent/accounting
+ * With modifications for phpVMS
+ */
+
+namespace App\Models;
+
+/**
+ * @property string ref_class
+ * @property string ref_class_id
+ * @property string currency
+ * @property string memo
+ * @property string transaction_group
+ * @property static post_date
+ * @property integer credit
+ * @property integer debit
+ */
+class JournalTransaction extends BaseModel
+{
+    protected $table = 'journal_transactions';
+    public $incrementing = false;
+
+    public $fillable = [
+        'transaction_group',
+        'journal_id',
+        'debit',
+        'credit',
+        'currency',
+        'memo',
+        'tags',
+        'ref_class',
+        'ref_class_id',
+        'post_date'
+    ];
+
+    protected $casts = [
+        'debit'     => 'integer',
+        'credits'   => 'integer',
+        'post_date' => 'datetime',
+        'tags'      => 'array',
+    ];
+
+    /**
+     *
+     */
+    protected static function boot()
+    {
+        static::creating(function ($transaction) {
+            $transaction->id = \Ramsey\Uuid\Uuid::uuid4()->toString();
+        });
+
+        static::saved(function ($transaction) {
+            $transaction->journal->resetCurrentBalances();
+        });
+
+        static::deleted(function ($transaction) {
+            $transaction->journal->resetCurrentBalances();
+        });
+
+        parent::boot();
+    }
+
+    /**
+     * @return \Illuminate\Database\Eloquent\Relations\BelongsTo
+     */
+    public function journal()
+    {
+        return $this->belongsTo(Journal::class);
+    }
+
+    /**
+     * @param Model $object
+     * @return JournalTransaction
+     */
+    public function referencesObject($object)
+    {
+        $this->ref_class = \get_class($object);
+        $this->ref_class_id = $object->id;
+        $this->save();
+        return $this;
+    }
+
+    /**
+     *
+     */
+    public function getReferencedObject()
+    {
+        if ($classname = $this->ref_class) {
+            $_class = new $this->ref_class;
+            return $_class->find($this->ref_class_id);
+        }
+        return false;
+    }
+
+    /**
+     * @param string $currency
+     */
+    public function setCurrency($currency)
+    {
+        $this->currency = $currency;
+    }
+}
diff --git a/app/Models/Ledger.php b/app/Models/Ledger.php
new file mode 100644
index 00000000..d7276d2e
--- /dev/null
+++ b/app/Models/Ledger.php
@@ -0,0 +1,66 @@
+<?php
+/**
+ * Based on https://github.com/scottlaurent/accounting
+ * With modifications for phpVMS
+ */
+
+namespace App\Models;
+
+use App\Support\Money;
+use Carbon\Carbon;
+
+/**
+ * Class Journal
+ * @package Scottlaurent\Accounting
+ * @property    Money $balance
+ * @property    string $currency
+ * @property    Carbon $updated_at
+ * @property    Carbon $post_date
+ * @property    Carbon $created_at
+ */
+class Ledger extends BaseModel
+{
+    protected $table = 'ledgers';
+
+    /**
+     *
+     */
+    public function journals()
+    {
+        return $this->hasMany(Journal::class);
+    }
+
+    /**
+     * Get all of the posts for the country.
+     */
+    public function journal_transctions()
+    {
+        return $this->hasManyThrough(JournalTransaction::class, Journal::class);
+    }
+
+    /**
+     *
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getCurrentBalance(): Money
+    {
+        if ($this->type === 'asset' || $this->type === 'expense') {
+            $balance = $this->journal_transctions->sum('debit') - $this->journal_transctions->sum('credit');
+        } else {
+            $balance = $this->journal_transctions->sum('credit') - $this->journal_transctions->sum('debit');
+        }
+
+        return new Money($balance);
+    }
+
+    /**
+     *
+     * @throws \UnexpectedValueException
+     * @throws \InvalidArgumentException
+     */
+    public function getCurrentBalanceInDollars()
+    {
+        return $this->getCurrentBalance()->getValue();
+    }
+}
diff --git a/app/Support/Money.php b/app/Support/Money.php
index 6dd7ecef..398f0f91 100644
--- a/app/Support/Money.php
+++ b/app/Support/Money.php
@@ -39,7 +39,7 @@ class Money
     public static function convertToSubunit($amount)
     {
         $currency = config('phpvms.currency');
-        return $amount * config('money.'.$currency.'.subunit');
+        return (int) $amount * config('money.'.$currency.'.subunit');
     }
 
     /**
@@ -64,9 +64,20 @@ class Money
     }
 
     /**
+     * Return the amount of currency in smallest denomination
      * @return string
      */
     public function getAmount()
+    {
+        return $this->money->getAmount();
+    }
+
+    /**
+     * Returns the value in whole amounts, e.g: 100.00
+     * vs returning in all cents
+     * @return float
+     */
+    public function getValue()
     {
         return $this->money->getValue();
     }