Double Entry Learning Tool

View project onGitHub


DELT, or Double Entry Learning Tool, is a web application aimed to teach students the basic principles of bookkeeping and accounting.


A student who wishes to practice with double entry accounting systems will be able to do that using this application, where it is possible to:

  • manage an existing firm (if owned or shared), or create a new one
  • import and edit a chart of accounts
  • create new journal entries, or edit existing ones
  • see the ledger
  • export data to a spreadsheet for further analysis


The application is internationalized, both in the user interface and in the sense that account names can be declared in more than one language. This way, students will be able to use account names in their own language but see the ledger with the names in another language, if they wish so.


The application is developed in PHP, using the Yii framework, with some JQuery client-side enhancements.

Try it online (and get to know more)

You can test the application online at Just sign up, login, and start practicing.

Look at the blog, at the handbook to know more and see some screenshots.

And follow @DELT_Project (news about development) and/or @LearnDE (news about the blog and the website).


DELT is released under the terms of GNU Affero General Public License