Equis
A programming language that understands REA accounting
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M Lintang Maulana Zulfan

Equis - A programming language that understands REA accounting

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Equis is a compiled systems language that embeds REA (Resource-Event-Agent) accounting semantics directly into its compiler. Declare agents, resources, and events as language primitives. The compiler verifies balanced transactions, role-based access, and contract fulfillment before your code can run. Self-hosted compiler, LLVM backend, cross-platform (Linux/macOS/Windows), with a standard library that includes fixed-point math, JSON, PostgreSQL bindings, and cooperative concurrency.

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M Lintang Maulana Zulfan
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I started Equis because I kept seeing the same pattern: accounting rules implemented as validation layers that break when someone forgets a check. My idea was to make the compiler itself responsible for transaction integrity. The language is built around the REA framework — the same model taught in accounting information systems courses. Agents have roles, resources have units, and events must have balanced flows. If the math doesn't balance, the compiler rejects it. This is v0.1.0. The compiler works, there's a VS Code extension, and it builds to native code. There's a lot left to do, but the core pipeline is solid. I'd love to hear from anyone who works in fintech, ERP, or accounting software.