Modeling a Ledger in RDF

Hi All

I'm looking at creating a version 2 of my webcredits system and I'd like to
reuse any work done by this group, as appropriate.

I was wondering if a Ledger has been modeled, either conceptually, or,
better still, in RDF.

To my mind a Ledger, in its most basic sense is a list of balances.  But
there are other items that could apply.

Would love any pointers to existing work, if there is some