Modelling a ledger in web payments

I was thinking of a common use case in web payments where you have a ledger
of balances.  An example might be a gaming site where each user has a
certain amount of funds on deposit, to buy items.  Another may be a storage
site that gives out credit that can be used for extra disc space.

Do we have a universal web standards way to model this?

I think it would have to look as follows:

Ledger
  ID, Balance, Currency
  ID, Balance, Currency
  ID, Balance, Currency
  ...

When I designed web credits I envisioned that transactions could be
aggregated together into a ledger.  However, it seems to me, especially in
more centralized scenarios modelling the ledger itself would also be
valuable.

Does that make sense, if so can we reuse anything out there already?