From double entry to zero entry

By Damon Anderson, 30 October 2026. 1 minute read.

At this year's Digital Accountancy Show in London, Craig Walker of Digits took the stage to ask what comes after double entry. Craig wrote the first line of Xero's code in a Wellington apartment twenty years ago, so when he talks about where the ledger goes next, it's worth half an hour of your time.

I went along to this presentation and genuinely thought it was the best one I saw at the show. The folks at the Digital Accountancy Show kindly allowed me to grab a copy of it and share it with the A to Z audience.

Digits are number one in the AI Accounting Software World Ranking, with an index of 96.7 in the October edition. That position is entirely down to merit, and you can see how they score relative to everyone else on the A to Z.

Big thanks to Dan and James at DAS for their support, and I hope you enjoy.