diff --git a/application/ledger/service.go b/application/ledger/service.go
new file mode 100644
index 0000000..22fd19e
--- /dev/null
+++ b/application/ledger/service.go
@@ -0,0 +1,384 @@
+// Package ledger implements GL's transport-independent use cases.
+package ledger
+
+import (
+	"context"
+	"crypto/rand"
+	"crypto/sha256"
+	"encoding/base64"
+	"encoding/hex"
+	"encoding/json"
+	"errors"
+	"fmt"
+	"sort"
+	"strconv"
+	"time"
+
+	domain "gl/domain/ledger"
+)
+
+var ErrInvalidArgument = errors.New("invalid ledger request")
+
+type Repository interface {
+	Append(context.Context, domain.Journal) (domain.AppendResult, error)
+	AppendEvent(context.Context, domain.TransactionEvent) (domain.TransactionEvent, bool, error)
+	GetByID(context.Context, string) (domain.Journal, error)
+	GetByIdempotencyKey(context.Context, string) (domain.Journal, error)
+	List(context.Context, domain.JournalFilter) ([]domain.Journal, error)
+	Balance(context.Context, domain.AccountReference, time.Time) (domain.Amount, error)
+}
+
+type IDGenerator func() (string, error)
+
+type Service struct {
+	repository Repository
+	newID      IDGenerator
+}
+
+func NewService(repository Repository, newID IDGenerator) *Service {
+	if newID == nil {
+		newID = newUUID
+	}
+	return &Service{repository: repository, newID: newID}
+}
+
+type EntryCommand struct {
+	LineNumber  uint32
+	Account     domain.AccountReference
+	Amount      string
+	Description string
+}
+
+type AppendJournalCommand struct {
+	SourceService       string
+	IdempotencyKey      string
+	SourceTransactionID string
+	TrackingCode        string
+	EffectKind          string
+	EventVersion        uint32
+	Entries             []EntryCommand
+	ReversalOfJournalID string
+	OccurredAt          time.Time
+	CorrelationID       string
+	ActorID             string
+	Blockchain          domain.BlockchainReference
+	Metadata            map[string]string
+}
+
+type AppendJournalResult struct {
+	Journal        domain.Journal
+	AlreadyExisted bool
+}
+
+func (s *Service) AppendJournal(ctx context.Context, command AppendJournalCommand) (AppendJournalResult, error) {
+	journalID, err := s.newID()
+	if err != nil {
+		return AppendJournalResult{}, fmt.Errorf("generate journal id: %w", err)
+	}
+	journal := domain.Journal{
+		ID:                  journalID,
+		SourceService:       command.SourceService,
+		IdempotencyKey:      command.IdempotencyKey,
+		SourceTransactionID: command.SourceTransactionID,
+		TrackingCode:        command.TrackingCode,
+		EffectKind:          command.EffectKind,
+		EventVersion:        command.EventVersion,
+		ReversalOfJournalID: command.ReversalOfJournalID,
+		OccurredAt:          command.OccurredAt,
+		CorrelationID:       command.CorrelationID,
+		ActorID:             command.ActorID,
+		Blockchain:          command.Blockchain,
+		Metadata:            cloneMetadata(command.Metadata),
+		Entries:             make([]domain.Entry, 0, len(command.Entries)),
+	}
+	for _, input := range command.Entries {
+		amount, parseErr := domain.ParseAmount(input.Amount)
+		if parseErr != nil {
+			return AppendJournalResult{}, invalid("entry %d amount: %v", input.LineNumber, parseErr)
+		}
+		journal.Entries = append(journal.Entries, domain.Entry{
+			LineNumber:  input.LineNumber,
+			Account:     input.Account,
+			Amount:      amount,
+			Description: input.Description,
+		})
+	}
+	sort.Slice(journal.Entries, func(i, j int) bool {
+		return journal.Entries[i].LineNumber < journal.Entries[j].LineNumber
+	})
+
+	journal.PayloadHash, err = journalHash(journal)
+	if err != nil {
+		return AppendJournalResult{}, fmt.Errorf("hash journal: %w", err)
+	}
+	if err := journal.Validate(); err != nil {
+		return AppendJournalResult{}, invalid("%v", err)
+	}
+	if journal.ReversalOfJournalID != "" {
+		original, getErr := s.repository.GetByID(ctx, journal.ReversalOfJournalID)
+		if getErr != nil {
+			return AppendJournalResult{}, fmt.Errorf("read reversal target: %w", getErr)
+		}
+		if err := validateFullReversal(original, journal); err != nil {
+			return AppendJournalResult{}, invalid("%v", err)
+		}
+	}
+
+	appendResult, err := s.repository.Append(ctx, journal)
+	if err != nil {
+		return AppendJournalResult{}, err
+	}
+	stored, err := s.repository.GetByID(ctx, appendResult.JournalID)
+	if err != nil {
+		return AppendJournalResult{}, fmt.Errorf("read appended journal: %w", err)
+	}
+	return AppendJournalResult{Journal: stored, AlreadyExisted: appendResult.AlreadyExists}, nil
+}
+
+type AppendEventCommand struct {
+	SourceService       string
+	IdempotencyKey      string
+	SourceTransactionID string
+	TrackingCode        string
+	EventVersion        uint32
+	State               domain.TransactionState
+	ErrorCode           string
+	ErrorMessage        string
+	OccurredAt          time.Time
+	CorrelationID       string
+	ActorID             string
+	Blockchain          domain.BlockchainReference
+	Metadata            map[string]string
+}
+
+func (s *Service) AppendEvent(ctx context.Context, command AppendEventCommand) (domain.TransactionEvent, bool, error) {
+	eventID, err := s.newID()
+	if err != nil {
+		return domain.TransactionEvent{}, false, fmt.Errorf("generate event id: %w", err)
+	}
+	event := domain.TransactionEvent{
+		ID:                  eventID,
+		SourceService:       command.SourceService,
+		IdempotencyKey:      command.IdempotencyKey,
+		SourceTransactionID: command.SourceTransactionID,
+		TrackingCode:        command.TrackingCode,
+		EventVersion:        command.EventVersion,
+		State:               command.State,
+		ErrorCode:           command.ErrorCode,
+		ErrorMessage:        command.ErrorMessage,
+		OccurredAt:          command.OccurredAt,
+		CorrelationID:       command.CorrelationID,
+		ActorID:             command.ActorID,
+		Blockchain:          command.Blockchain,
+		Metadata:            cloneMetadata(command.Metadata),
+	}
+	event.PayloadHash, err = eventHash(event)
+	if err != nil {
+		return domain.TransactionEvent{}, false, fmt.Errorf("hash transaction event: %w", err)
+	}
+	if err := event.Validate(); err != nil {
+		return domain.TransactionEvent{}, false, invalid("%v", err)
+	}
+	return s.repository.AppendEvent(ctx, event)
+}
+
+func (s *Service) GetJournal(ctx context.Context, journalID, idempotencyKey string) (domain.Journal, error) {
+	if (journalID == "") == (idempotencyKey == "") {
+		return domain.Journal{}, invalid("exactly one journal lookup is required")
+	}
+	if journalID != "" {
+		return s.repository.GetByID(ctx, journalID)
+	}
+	return s.repository.GetByIdempotencyKey(ctx, idempotencyKey)
+}
+
+type ListCommand struct {
+	Account      *domain.AccountReference
+	AssetID      *int64
+	RecordedFrom *time.Time
+	RecordedTo   *time.Time
+	PageSize     uint32
+	PageToken    string
+}
+
+func (s *Service) List(ctx context.Context, command ListCommand) ([]domain.Journal, string, error) {
+	if command.Account != nil {
+		if err := command.Account.Validate(); err != nil {
+			return nil, "", invalid("account: %v", err)
+		}
+	}
+	if command.AssetID != nil && *command.AssetID <= 0 {
+		return nil, "", invalid("asset id must be positive")
+	}
+	pageSize := int(command.PageSize)
+	if pageSize == 0 {
+		pageSize = 50
+	}
+	if pageSize > 200 {
+		return nil, "", invalid("page size must not exceed 200")
+	}
+	offset, err := decodePageToken(command.PageToken)
+	if err != nil {
+		return nil, "", invalid("page token: %v", err)
+	}
+	journals, err := s.repository.List(ctx, domain.JournalFilter{
+		Account:      command.Account,
+		AssetID:      command.AssetID,
+		RecordedFrom: command.RecordedFrom,
+		RecordedTo:   command.RecordedTo,
+		Limit:        pageSize + 1,
+		Offset:       offset,
+	})
+	if err != nil {
+		return nil, "", err
+	}
+	next := ""
+	if len(journals) > pageSize {
+		journals = journals[:pageSize]
+		next = encodePageToken(offset + pageSize)
+	}
+	return journals, next, nil
+}
+
+func (s *Service) Balance(ctx context.Context, account domain.AccountReference, asOf time.Time) (domain.Amount, error) {
+	if err := account.Validate(); err != nil {
+		return domain.Amount{}, invalid("account: %v", err)
+	}
+	return s.repository.Balance(ctx, account, asOf)
+}
+
+func (s *Service) Replay(ctx context.Context, commands []AppendJournalCommand) ([]AppendJournalResult, error) {
+	if len(commands) == 0 || len(commands) > 200 {
+		return nil, invalid("replay batch must contain between 1 and 200 journals")
+	}
+	results := make([]AppendJournalResult, 0, len(commands))
+	for _, command := range commands {
+		result, err := s.AppendJournal(ctx, command)
+		if err != nil {
+			return nil, err
+		}
+		results = append(results, result)
+	}
+	return results, nil
+}
+
+func validateFullReversal(original, reversal domain.Journal) error {
+	if len(original.Entries) != len(reversal.Entries) {
+		return fmt.Errorf("reversal must contain every original entry")
+	}
+	expected := make(map[string]int, len(original.Entries))
+	for _, entry := range original.Entries {
+		expected[entryKey(entry.Account, entry.Amount.Negate())]++
+	}
+	for _, entry := range reversal.Entries {
+		key := entryKey(entry.Account, entry.Amount)
+		if expected[key] == 0 {
+			return fmt.Errorf("reversal entries must exactly negate the original journal")
+		}
+		expected[key]--
+	}
+	return nil
+}
+
+func entryKey(account domain.AccountReference, amount domain.Amount) string {
+	return fmt.Sprintf("%s\x00%s\x00%s\x00%d\x00%s", account.Class, account.OwnerType, account.OwnerID, account.AssetID, amount.String())
+}
+
+func journalHash(journal domain.Journal) (string, error) {
+	entries := make([]map[string]any, 0, len(journal.Entries))
+	for _, entry := range journal.Entries {
+		entries = append(entries, map[string]any{
+			"line_number": entry.LineNumber,
+			"class":       entry.Account.Class,
+			"owner_type":  entry.Account.OwnerType,
+			"owner_id":    entry.Account.OwnerID,
+			"asset_id":    entry.Account.AssetID,
+			"amount":      entry.Amount.String(),
+			"description": entry.Description,
+		})
+	}
+	return hashPayload(map[string]any{
+		"source_service":        journal.SourceService,
+		"idempotency_key":       journal.IdempotencyKey,
+		"source_transaction_id": journal.SourceTransactionID,
+		"tracking_code":         journal.TrackingCode,
+		"effect_kind":           journal.EffectKind,
+		"event_version":         journal.EventVersion,
+		"entries":               entries,
+		"reversal_of":           journal.ReversalOfJournalID,
+		"occurred_at":           journal.OccurredAt.UTC().Format(time.RFC3339Nano),
+		"correlation_id":        journal.CorrelationID,
+		"actor_id":              journal.ActorID,
+		"blockchain":            journal.Blockchain,
+		"metadata":              journal.Metadata,
+	})
+}
+
+func eventHash(event domain.TransactionEvent) (string, error) {
+	return hashPayload(map[string]any{
+		"source_service":        event.SourceService,
+		"idempotency_key":       event.IdempotencyKey,
+		"source_transaction_id": event.SourceTransactionID,
+		"tracking_code":         event.TrackingCode,
+		"event_version":         event.EventVersion,
+		"state":                 event.State,
+		"error_code":            event.ErrorCode,
+		"error_message":         event.ErrorMessage,
+		"occurred_at":           event.OccurredAt.UTC().Format(time.RFC3339Nano),
+		"correlation_id":        event.CorrelationID,
+		"actor_id":              event.ActorID,
+		"blockchain":            event.Blockchain,
+		"metadata":              event.Metadata,
+	})
+}
+
+func hashPayload(payload any) (string, error) {
+	encoded, err := json.Marshal(payload)
+	if err != nil {
+		return "", err
+	}
+	hash := sha256.Sum256(encoded)
+	return hex.EncodeToString(hash[:]), nil
+}
+
+func newUUID() (string, error) {
+	value := make([]byte, 16)
+	if _, err := rand.Read(value); err != nil {
+		return "", err
+	}
+	value[6] = (value[6] & 0x0f) | 0x40
+	value[8] = (value[8] & 0x3f) | 0x80
+	encoded := hex.EncodeToString(value)
+	return encoded[0:8] + "-" + encoded[8:12] + "-" + encoded[12:16] + "-" + encoded[16:20] + "-" + encoded[20:32], nil
+}
+
+func cloneMetadata(metadata map[string]string) map[string]string {
+	clone := make(map[string]string, len(metadata))
+	for key, value := range metadata {
+		clone[key] = value
+	}
+	return clone
+}
+
+func invalid(format string, args ...any) error {
+	return fmt.Errorf("%w: %s", ErrInvalidArgument, fmt.Sprintf(format, args...))
+}
+
+func encodePageToken(offset int) string {
+	return base64.RawURLEncoding.EncodeToString([]byte(strconv.Itoa(offset)))
+}
+
+func decodePageToken(token string) (int, error) {
+	if token == "" {
+		return 0, nil
+	}
+	decoded, err := base64.RawURLEncoding.DecodeString(token)
+	if err != nil {
+		return 0, err
+	}
+	offset, err := strconv.Atoi(string(decoded))
+	if err != nil || offset < 0 {
+		return 0, fmt.Errorf("invalid offset")
+	}
+	return offset, nil
+}
diff --git a/application/ledger/service_test.go b/application/ledger/service_test.go
new file mode 100644
index 0000000..91a6af4
--- /dev/null
+++ b/application/ledger/service_test.go
@@ -0,0 +1,223 @@
+package ledger
+
+import (
+	"context"
+	"errors"
+	"strings"
+	"testing"
+	"time"
+
+	domain "gl/domain/ledger"
+)
+
+type repositoryStub struct {
+	journals    map[string]domain.Journal
+	byKey       map[string]string
+	events      map[string]domain.TransactionEvent
+	appendCalls int
+	list        []domain.Journal
+	balance     domain.Amount
+	lastAttempt domain.Journal
+}
+
+func newRepositoryStub() *repositoryStub {
+	return &repositoryStub{
+		journals: make(map[string]domain.Journal),
+		byKey:    make(map[string]string),
+		events:   make(map[string]domain.TransactionEvent),
+	}
+}
+
+func (r *repositoryStub) Append(_ context.Context, journal domain.Journal) (domain.AppendResult, error) {
+	r.appendCalls++
+	r.lastAttempt = journal
+	if existingID, ok := r.byKey[journal.IdempotencyKey]; ok {
+		return domain.AppendResult{JournalID: existingID, AlreadyExists: true}, nil
+	}
+	journal.RecordedAt = time.Unix(2, 0).UTC()
+	r.journals[journal.ID] = journal
+	r.byKey[journal.IdempotencyKey] = journal.ID
+	return domain.AppendResult{JournalID: journal.ID}, nil
+}
+
+func (r *repositoryStub) AppendEvent(_ context.Context, event domain.TransactionEvent) (domain.TransactionEvent, bool, error) {
+	if existing, ok := r.events[event.IdempotencyKey]; ok {
+		return existing, true, nil
+	}
+	event.RecordedAt = time.Unix(2, 0).UTC()
+	r.events[event.IdempotencyKey] = event
+	return event, false, nil
+}
+
+func (r *repositoryStub) GetByID(_ context.Context, id string) (domain.Journal, error) {
+	journal, ok := r.journals[id]
+	if !ok {
+		return domain.Journal{}, errors.New("not found")
+	}
+	return journal, nil
+}
+
+func (r *repositoryStub) GetByIdempotencyKey(_ context.Context, key string) (domain.Journal, error) {
+	id, ok := r.byKey[key]
+	if !ok {
+		return domain.Journal{}, errors.New("not found")
+	}
+	return r.journals[id], nil
+}
+
+func (r *repositoryStub) List(context.Context, domain.JournalFilter) ([]domain.Journal, error) {
+	return append([]domain.Journal(nil), r.list...), nil
+}
+
+func (r *repositoryStub) Balance(context.Context, domain.AccountReference, time.Time) (domain.Amount, error) {
+	return r.balance, nil
+}
+
+func TestAppendJournalIsBalancedCanonicalAndIdempotent(t *testing.T) {
+	repository := newRepositoryStub()
+	service := NewService(repository, fixedID("11111111-1111-4111-8111-111111111111"))
+	command := validAppendCommand()
+
+	first, err := service.AppendJournal(context.Background(), command)
+	if err != nil {
+		t.Fatal(err)
+	}
+	command.Entries[0], command.Entries[1] = command.Entries[1], command.Entries[0]
+	second, err := service.AppendJournal(context.Background(), command)
+	if err != nil {
+		t.Fatal(err)
+	}
+	if first.AlreadyExisted || !second.AlreadyExisted {
+		t.Fatalf("unexpected idempotency results: first=%+v second=%+v", first, second)
+	}
+	if first.Journal.PayloadHash == "" || first.Journal.PayloadHash != second.Journal.PayloadHash {
+		t.Fatalf("unexpected payload hashes: %q %q", first.Journal.PayloadHash, second.Journal.PayloadHash)
+	}
+	if repository.lastAttempt.PayloadHash != first.Journal.PayloadHash {
+		t.Fatal("entry order changed the canonical payload hash")
+	}
+	if got := first.Journal.Entries[0].Amount.String(); got != "-10.25" {
+		t.Fatalf("amount was not canonical: %s", got)
+	}
+}
+
+func TestAppendJournalRejectsInvalidAmountBeforeRepository(t *testing.T) {
+	repository := newRepositoryStub()
+	service := NewService(repository, fixedID("11111111-1111-4111-8111-111111111111"))
+	command := validAppendCommand()
+	command.Entries[0].Amount = "NaN"
+
+	_, err := service.AppendJournal(context.Background(), command)
+	if !errors.Is(err, ErrInvalidArgument) {
+		t.Fatalf("expected invalid argument, got %v", err)
+	}
+	if repository.appendCalls != 0 {
+		t.Fatal("invalid journal reached repository")
+	}
+}
+
+func TestAppendJournalRequiresExactFullReversal(t *testing.T) {
+	repository := newRepositoryStub()
+	service := NewService(repository, fixedID("22222222-2222-4222-8222-222222222222"))
+	originalCommand := validAppendCommand()
+	original, err := NewService(repository, fixedID("11111111-1111-4111-8111-111111111111")).AppendJournal(context.Background(), originalCommand)
+	if err != nil {
+		t.Fatal(err)
+	}
+
+	reversal := validAppendCommand()
+	reversal.IdempotencyKey = "wallet:1:internal-transfer-reversal:v1"
+	reversal.EffectKind = "internal-transfer-reversal"
+	reversal.ReversalOfJournalID = original.Journal.ID
+	reversal.Entries[0].Amount = "10.25"
+	reversal.Entries[1].Amount = "-10.25"
+	if _, err := service.AppendJournal(context.Background(), reversal); err != nil {
+		t.Fatalf("valid reversal failed: %v", err)
+	}
+
+	reversal.IdempotencyKey = "wallet:1:bad-reversal:v1"
+	reversal.Entries[0].Account.OwnerID = "different-user"
+	if _, err := service.AppendJournal(context.Background(), reversal); !errors.Is(err, ErrInvalidArgument) {
+		t.Fatalf("expected invalid reversal, got %v", err)
+	}
+}
+
+func TestAppendEventIsIdempotent(t *testing.T) {
+	repository := newRepositoryStub()
+	service := NewService(repository, fixedID("11111111-1111-4111-8111-111111111111"))
+	command := AppendEventCommand{
+		SourceService:       "wallet",
+		IdempotencyKey:      "wallet:1:status:v1",
+		SourceTransactionID: "1",
+		EventVersion:        1,
+		State:               domain.TransactionStateCreated,
+		OccurredAt:          time.Unix(1, 0).UTC(),
+	}
+
+	first, existed, err := service.AppendEvent(context.Background(), command)
+	if err != nil || existed {
+		t.Fatalf("first append: existed=%v err=%v", existed, err)
+	}
+	second, existed, err := service.AppendEvent(context.Background(), command)
+	if err != nil || !existed || first.PayloadHash != second.PayloadHash {
+		t.Fatalf("second append: existed=%v err=%v first=%+v second=%+v", existed, err, first, second)
+	}
+}
+
+func TestListUsesOpaquePageToken(t *testing.T) {
+	repository := newRepositoryStub()
+	repository.list = make([]domain.Journal, 3)
+	service := NewService(repository, nil)
+
+	journals, next, err := service.List(context.Background(), ListCommand{PageSize: 2})
+	if err != nil {
+		t.Fatal(err)
+	}
+	if len(journals) != 2 || next == "" {
+		t.Fatalf("unexpected page: len=%d next=%q", len(journals), next)
+	}
+	if _, err := decodePageToken(next); err != nil {
+		t.Fatalf("invalid generated page token: %v", err)
+	}
+}
+
+func TestNewUUIDProducesRFC4122Shape(t *testing.T) {
+	id, err := newUUID()
+	if err != nil {
+		t.Fatal(err)
+	}
+	if len(id) != 36 || id[14] != '4' || !strings.Contains("89ab", string(id[19])) {
+		t.Fatalf("unexpected UUID: %q", id)
+	}
+}
+
+func validAppendCommand() AppendJournalCommand {
+	return AppendJournalCommand{
+		SourceService:       "wallet",
+		IdempotencyKey:      "wallet:1:internal-transfer:v1",
+		SourceTransactionID: "1",
+		EffectKind:          "internal-transfer",
+		EventVersion:        1,
+		OccurredAt:          time.Unix(1, 0).UTC(),
+		Entries: []EntryCommand{
+			{
+				LineNumber: 1,
+				Account: domain.AccountReference{
+					Class: domain.AccountClassUserAvailable, OwnerType: "user", OwnerID: "1", AssetID: 5,
+				},
+				Amount: "-10.2500",
+			},
+			{
+				LineNumber: 2,
+				Account: domain.AccountReference{
+					Class: domain.AccountClassUserAvailable, OwnerType: "user", OwnerID: "2", AssetID: 5,
+				},
+				Amount: "10.25",
+			},
+		},
+	}
+}
+
+func fixedID(id string) IDGenerator {
+	return func() (string, error) { return id, nil }
+}
diff --git a/cmd/gl/main.go b/cmd/gl/main.go
index d883fd6..6d4c5af 100644
--- a/cmd/gl/main.go
+++ b/cmd/gl/main.go
@@ -9,6 +9,7 @@ import (
 	"syscall"
 
 	"gl/application/health"
+	applicationledger "gl/application/ledger"
 	"gl/infrastructure/config"
 	"gl/infrastructure/postgres"
 	grpcadapter "gl/interface/grpc"
@@ -38,7 +39,7 @@ func main() {
 		os.Exit(1)
 	}
 
-	handler := grpcadapter.NewHealthHandler(health.NewService(database))
+	handler := grpcadapter.NewHandler(health.NewService(database), applicationledger.NewService(postgres.NewJournalRepository(database), nil))
 	slog.Info("starting GL gRPC service", "host", cfg.GRPC.Host, "port", cfg.GRPC.Port)
 	serverConfig := grpcadapter.ServerConfig{
 		Host:            cfg.GRPC.Host,
diff --git a/domain/ledger/errors.go b/domain/ledger/errors.go
new file mode 100644
index 0000000..6708e0a
--- /dev/null
+++ b/domain/ledger/errors.go
@@ -0,0 +1,10 @@
+package ledger
+
+import "errors"
+
+var (
+	ErrNotFound            = errors.New("ledger record not found")
+	ErrIdempotencyConflict = errors.New("idempotency key belongs to a different payload")
+	ErrIncompleteJournal   = errors.New("idempotency key belongs to an unsealed journal")
+	ErrAlreadyReversed     = errors.New("journal already has a reversal")
+)
diff --git a/domain/ledger/event.go b/domain/ledger/event.go
new file mode 100644
index 0000000..0f9084c
--- /dev/null
+++ b/domain/ledger/event.go
@@ -0,0 +1,74 @@
+package ledger
+
+import (
+	"encoding/hex"
+	"fmt"
+	"strings"
+	"time"
+)
+
+type TransactionState string
+
+const (
+	TransactionStateCreated            TransactionState = "CREATED"
+	TransactionStatePendingTransaction TransactionState = "PENDING_TRANSACTION"
+	TransactionStatePendingAdmin       TransactionState = "PENDING_ADMIN"
+	TransactionStateSuccessful         TransactionState = "SUCCESSFUL"
+	TransactionStateFailed             TransactionState = "FAILED"
+	TransactionStateSuspended          TransactionState = "SUSPENDED"
+)
+
+func (s TransactionState) Valid() bool {
+	switch s {
+	case TransactionStateCreated,
+		TransactionStatePendingTransaction,
+		TransactionStatePendingAdmin,
+		TransactionStateSuccessful,
+		TransactionStateFailed,
+		TransactionStateSuspended:
+		return true
+	default:
+		return false
+	}
+}
+
+type TransactionEvent struct {
+	ID                  string
+	SourceService       string
+	IdempotencyKey      string
+	SourceTransactionID string
+	TrackingCode        string
+	EventVersion        uint32
+	State               TransactionState
+	ErrorCode           string
+	ErrorMessage        string
+	OccurredAt          time.Time
+	RecordedAt          time.Time
+	CorrelationID       string
+	ActorID             string
+	Blockchain          BlockchainReference
+	Metadata            map[string]string
+	PayloadHash         string
+}
+
+func (e TransactionEvent) Validate() error {
+	if e.ID == "" || e.SourceService == "" || e.IdempotencyKey == "" || e.SourceTransactionID == "" {
+		return fmt.Errorf("transaction event identity fields are required")
+	}
+	if e.EventVersion == 0 {
+		return fmt.Errorf("event version must be positive")
+	}
+	if !e.State.Valid() {
+		return fmt.Errorf("invalid transaction state %q", e.State)
+	}
+	if e.OccurredAt.IsZero() {
+		return fmt.Errorf("occurred time is required")
+	}
+	if len(e.PayloadHash) != 64 || e.PayloadHash != strings.ToLower(e.PayloadHash) {
+		return fmt.Errorf("payload hash must be a lowercase SHA-256 hex string")
+	}
+	if _, err := hex.DecodeString(e.PayloadHash); err != nil {
+		return fmt.Errorf("payload hash must be a lowercase SHA-256 hex string")
+	}
+	return nil
+}
diff --git a/domain/ledger/journal.go b/domain/ledger/journal.go
index 47c82b3..c885cef 100644
--- a/domain/ledger/journal.go
+++ b/domain/ledger/journal.go
@@ -80,6 +80,7 @@ type Journal struct {
 	Entries             []Entry
 	ReversalOfJournalID string
 	OccurredAt          time.Time
+	RecordedAt          time.Time
 	CorrelationID       string
 	ActorID             string
 	Blockchain          BlockchainReference
@@ -87,6 +88,20 @@ type Journal struct {
 	PayloadHash         string
 }
 
+type AppendResult struct {
+	JournalID     string
+	AlreadyExists bool
+}
+
+type JournalFilter struct {
+	Account      *AccountReference
+	AssetID      *int64
+	RecordedFrom *time.Time
+	RecordedTo   *time.Time
+	Limit        int
+	Offset       int
+}
+
 func (j Journal) Validate() error {
 	if j.ID == "" || j.SourceService == "" || j.IdempotencyKey == "" || j.SourceTransactionID == "" || j.EffectKind == "" {
 		return fmt.Errorf("journal identity fields are required")
diff --git a/infrastructure/postgres/database.go b/infrastructure/postgres/database.go
index a9f8272..f5e5a16 100644
--- a/infrastructure/postgres/database.go
+++ b/infrastructure/postgres/database.go
@@ -18,6 +18,13 @@ type Row interface {
 	Scan(dest ...any) error
 }
 
+type Rows interface {
+	Next() bool
+	Scan(dest ...any) error
+	Err() error
+	Close()
+}
+
 type Tx interface {
 	Exec(context.Context, string, ...any) (pgconn.CommandTag, error)
 	QueryRow(context.Context, string, ...any) Row
@@ -27,7 +34,9 @@ type Tx interface {
 
 type Database interface {
 	Begin(context.Context) (Tx, error)
+	Exec(context.Context, string, ...any) (pgconn.CommandTag, error)
 	QueryRow(context.Context, string, ...any) Row
+	Query(context.Context, string, ...any) (Rows, error)
 	Ping(context.Context) error
 	Close()
 }
@@ -70,6 +79,14 @@ func (p *Pool) QueryRow(ctx context.Context, sql string, args ...any) Row {
 	return p.pool.QueryRow(ctx, sql, args...)
 }
 
+func (p *Pool) Query(ctx context.Context, sql string, args ...any) (Rows, error) {
+	return p.pool.Query(ctx, sql, args...)
+}
+
+func (p *Pool) Exec(ctx context.Context, sql string, args ...any) (pgconn.CommandTag, error) {
+	return p.pool.Exec(ctx, sql, args...)
+}
+
 func (p *Pool) Close() {
 	p.pool.Close()
 }
diff --git a/infrastructure/postgres/event_repository.go b/infrastructure/postgres/event_repository.go
new file mode 100644
index 0000000..b0fc698
--- /dev/null
+++ b/infrastructure/postgres/event_repository.go
@@ -0,0 +1,106 @@
+package postgres
+
+import (
+	"context"
+	"encoding/json"
+	"errors"
+	"fmt"
+
+	"gl/domain/ledger"
+
+	"github.com/jackc/pgx/v5"
+)
+
+func (r *JournalRepository) AppendEvent(ctx context.Context, event ledger.TransactionEvent) (ledger.TransactionEvent, bool, error) {
+	if err := event.Validate(); err != nil {
+		return ledger.TransactionEvent{}, false, fmt.Errorf("validate transaction event: %w", err)
+	}
+	metadataValues := event.Metadata
+	if metadataValues == nil {
+		metadataValues = map[string]string{}
+	}
+	metadata, err := json.Marshal(metadataValues)
+	if err != nil {
+		return ledger.TransactionEvent{}, false, fmt.Errorf("encode event metadata: %w", err)
+	}
+
+	err = r.database.QueryRow(ctx, insertEventSQL,
+		event.ID,
+		event.SourceService,
+		event.IdempotencyKey,
+		event.SourceTransactionID,
+		event.TrackingCode,
+		event.EventVersion,
+		event.State,
+		event.ErrorCode,
+		event.ErrorMessage,
+		event.OccurredAt,
+		event.CorrelationID,
+		event.ActorID,
+		event.Blockchain.Network,
+		event.Blockchain.TransactionHash,
+		event.Blockchain.LedgerSequence,
+		metadata,
+		event.PayloadHash,
+	).Scan(&event.RecordedAt)
+	if !errors.Is(err, pgx.ErrNoRows) {
+		if err != nil {
+			return ledger.TransactionEvent{}, false, fmt.Errorf("insert transaction event: %w", err)
+		}
+		return event, false, nil
+	}
+
+	var stored ledger.TransactionEvent
+	var storedMetadata []byte
+	err = r.database.QueryRow(ctx, selectEventByIdempotencySQL, event.IdempotencyKey).Scan(
+		&stored.ID,
+		&stored.SourceService,
+		&stored.IdempotencyKey,
+		&stored.SourceTransactionID,
+		&stored.TrackingCode,
+		&stored.EventVersion,
+		&stored.State,
+		&stored.ErrorCode,
+		&stored.ErrorMessage,
+		&stored.OccurredAt,
+		&stored.RecordedAt,
+		&stored.CorrelationID,
+		&stored.ActorID,
+		&stored.Blockchain.Network,
+		&stored.Blockchain.TransactionHash,
+		&stored.Blockchain.LedgerSequence,
+		&storedMetadata,
+		&stored.PayloadHash,
+	)
+	if err != nil {
+		return ledger.TransactionEvent{}, false, fmt.Errorf("read idempotent transaction event: %w", err)
+	}
+	if stored.PayloadHash != event.PayloadHash {
+		return ledger.TransactionEvent{}, false, ErrIdempotencyConflict
+	}
+	if err := json.Unmarshal(storedMetadata, &stored.Metadata); err != nil {
+		return ledger.TransactionEvent{}, false, fmt.Errorf("decode event metadata: %w", err)
+	}
+	return stored, true, nil
+}
+
+const insertEventSQL = `
+INSERT INTO transaction_events (
+    id, source_service, idempotency_key, source_transaction_id, tracking_code,
+    event_version, state, error_code, error_message, occurred_at, correlation_id,
+    actor_id, blockchain_network, blockchain_transaction_hash,
+    blockchain_ledger_sequence, metadata, payload_hash
+) VALUES (
+    $1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15, $16, $17
+)
+ON CONFLICT (idempotency_key) DO NOTHING
+RETURNING recorded_at`
+
+const selectEventByIdempotencySQL = `
+SELECT id, source_service, idempotency_key, source_transaction_id,
+       tracking_code, event_version, state, error_code, error_message,
+       occurred_at, recorded_at, correlation_id, actor_id, blockchain_network,
+       blockchain_transaction_hash, blockchain_ledger_sequence, metadata,
+       payload_hash
+FROM transaction_events
+WHERE idempotency_key = $1`
diff --git a/infrastructure/postgres/event_repository_test.go b/infrastructure/postgres/event_repository_test.go
new file mode 100644
index 0000000..8149292
--- /dev/null
+++ b/infrastructure/postgres/event_repository_test.go
@@ -0,0 +1,73 @@
+package postgres
+
+import (
+	"context"
+	"errors"
+	"strings"
+	"testing"
+	"time"
+
+	"gl/domain/ledger"
+
+	"github.com/jackc/pgx/v5"
+)
+
+func TestAppendEventStoresAndReturnsRecordingTime(t *testing.T) {
+	event := repositoryEvent()
+	recordedAt := time.Unix(2, 0).UTC()
+	database := &fakeDatabase{directRows: []Row{fakeRow{values: []any{recordedAt}}}}
+
+	stored, existed, err := NewJournalRepository(database).AppendEvent(context.Background(), event)
+	if err != nil {
+		t.Fatal(err)
+	}
+	if existed || !stored.RecordedAt.Equal(recordedAt) {
+		t.Fatalf("unexpected append result: existed=%v event=%+v", existed, stored)
+	}
+}
+
+func TestAppendEventRejectsConflictingIdempotencyPayload(t *testing.T) {
+	event := repositoryEvent()
+	storedHash := strings.Repeat("b", 64)
+	database := &fakeDatabase{directRows: []Row{
+		fakeRow{err: pgx.ErrNoRows},
+		fakeRow{values: []any{
+			event.ID,
+			event.SourceService,
+			event.IdempotencyKey,
+			event.SourceTransactionID,
+			event.TrackingCode,
+			event.EventVersion,
+			event.State,
+			event.ErrorCode,
+			event.ErrorMessage,
+			event.OccurredAt,
+			time.Unix(2, 0).UTC(),
+			event.CorrelationID,
+			event.ActorID,
+			event.Blockchain.Network,
+			event.Blockchain.TransactionHash,
+			event.Blockchain.LedgerSequence,
+			[]byte(`{}`),
+			storedHash,
+		}},
+	}}
+
+	_, _, err := NewJournalRepository(database).AppendEvent(context.Background(), event)
+	if !errors.Is(err, ErrIdempotencyConflict) {
+		t.Fatalf("expected idempotency conflict, got %v", err)
+	}
+}
+
+func repositoryEvent() ledger.TransactionEvent {
+	return ledger.TransactionEvent{
+		ID:                  "11111111-1111-4111-8111-111111111111",
+		SourceService:       "wallet",
+		IdempotencyKey:      "wallet:1:status:v1",
+		SourceTransactionID: "1",
+		EventVersion:        1,
+		State:               ledger.TransactionStateCreated,
+		OccurredAt:          time.Unix(1, 0).UTC(),
+		PayloadHash:         strings.Repeat("a", 64),
+	}
+}
diff --git a/infrastructure/postgres/journal_repository.go b/infrastructure/postgres/journal_repository.go
index 4bc5126..72c593b 100644
--- a/infrastructure/postgres/journal_repository.go
+++ b/infrastructure/postgres/journal_repository.go
@@ -9,17 +9,15 @@ import (
 	"gl/domain/ledger"
 
 	"github.com/jackc/pgx/v5"
+	"github.com/jackc/pgx/v5/pgconn"
 )
 
 var (
-	ErrIdempotencyConflict = errors.New("idempotency key belongs to a different payload")
-	ErrIncompleteJournal   = errors.New("idempotency key belongs to an unsealed journal")
+	ErrIdempotencyConflict = ledger.ErrIdempotencyConflict
+	ErrIncompleteJournal   = ledger.ErrIncompleteJournal
 )
 
-type AppendResult struct {
-	JournalID     string
-	AlreadyExists bool
-}
+type AppendResult = ledger.AppendResult
 
 type JournalRepository struct {
 	database Database
@@ -76,6 +74,10 @@ func (r *JournalRepository) Append(ctx context.Context, journal ledger.Journal)
 		return r.resolveDuplicate(ctx, journal)
 	}
 	if err != nil {
+		var postgresError *pgconn.PgError
+		if errors.As(err, &postgresError) && postgresError.ConstraintName == "journals_one_reversal_idx" {
+			return AppendResult{}, ledger.ErrAlreadyReversed
+		}
 		return AppendResult{}, fmt.Errorf("insert journal: %w", err)
 	}
 
diff --git a/infrastructure/postgres/journal_repository_test.go b/infrastructure/postgres/journal_repository_test.go
index 12bf4d3..a90154f 100644
--- a/infrastructure/postgres/journal_repository_test.go
+++ b/infrastructure/postgres/journal_repository_test.go
@@ -33,6 +33,14 @@ func (r fakeRow) Scan(dest ...any) error {
 			*target = value.(int64)
 		case *bool:
 			*target = value.(bool)
+		case *uint32:
+			*target = value.(uint32)
+		case *time.Time:
+			*target = value.(time.Time)
+		case *ledger.TransactionState:
+			*target = value.(ledger.TransactionState)
+		case *[]byte:
+			*target = value.([]byte)
 		default:
 			return errors.New("unsupported scan target")
 		}
@@ -75,6 +83,7 @@ func (t *fakeTx) Rollback(context.Context) error {
 type fakeDatabase struct {
 	tx          *fakeTx
 	directRow   Row
+	directRows  []Row
 	beginCalled bool
 }
 
@@ -83,9 +92,22 @@ func (d *fakeDatabase) Begin(context.Context) (Tx, error) {
 	return d.tx, nil
 }
 
-func (d *fakeDatabase) QueryRow(context.Context, string, ...any) Row { return d.directRow }
-func (d *fakeDatabase) Ping(context.Context) error                   { return nil }
-func (d *fakeDatabase) Close()                                       {}
+func (d *fakeDatabase) QueryRow(context.Context, string, ...any) Row {
+	if len(d.directRows) > 0 {
+		row := d.directRows[0]
+		d.directRows = d.directRows[1:]
+		return row
+	}
+	return d.directRow
+}
+func (d *fakeDatabase) Query(context.Context, string, ...any) (Rows, error) {
+	return nil, errors.New("unexpected query")
+}
+func (d *fakeDatabase) Exec(context.Context, string, ...any) (pgconn.CommandTag, error) {
+	return pgconn.CommandTag{}, errors.New("unexpected exec")
+}
+func (d *fakeDatabase) Ping(context.Context) error { return nil }
+func (d *fakeDatabase) Close()                     {}
 
 func TestJournalRepositoryAppendCommitsJournalEntriesAndSeal(t *testing.T) {
 	journal := repositoryJournal(t)
diff --git a/infrastructure/postgres/migration_test.go b/infrastructure/postgres/migration_test.go
index 5b612ba..ea3a977 100644
--- a/infrastructure/postgres/migration_test.go
+++ b/infrastructure/postgres/migration_test.go
@@ -18,6 +18,7 @@ func TestInitialMigrationContainsLedgerSafetyGuards(t *testing.T) {
 		"journal is not balanced per asset",
 		"cannot append to a sealed journal",
 		"reject_ledger_mutation",
+		"journals_one_reversal_idx",
 	} {
 		if !strings.Contains(schema, required) {
 			t.Fatalf("migration is missing %q", required)
diff --git a/infrastructure/postgres/migrations/000001_init.up.sql b/infrastructure/postgres/migrations/000001_init.up.sql
index b577c96..5d86fba 100644
--- a/infrastructure/postgres/migrations/000001_init.up.sql
+++ b/infrastructure/postgres/migrations/000001_init.up.sql
@@ -53,6 +53,10 @@ CREATE INDEX journals_source_transaction_idx
 
 CREATE INDEX journals_recorded_at_idx ON journals (recorded_at, id);
 
+CREATE UNIQUE INDEX journals_one_reversal_idx
+    ON journals (reversal_of_journal_id)
+    WHERE reversal_of_journal_id IS NOT NULL;
+
 CREATE TABLE journal_entries (
     journal_id uuid NOT NULL REFERENCES journals (id),
     line_number integer NOT NULL CHECK (line_number > 0),
diff --git a/infrastructure/postgres/query_repository.go b/infrastructure/postgres/query_repository.go
new file mode 100644
index 0000000..50a01e6
--- /dev/null
+++ b/infrastructure/postgres/query_repository.go
@@ -0,0 +1,239 @@
+package postgres
+
+import (
+	"context"
+	"encoding/json"
+	"errors"
+	"fmt"
+	"time"
+
+	"gl/domain/ledger"
+
+	"github.com/jackc/pgx/v5"
+)
+
+var ErrNotFound = ledger.ErrNotFound
+
+type JournalFilter = ledger.JournalFilter
+
+func (r *JournalRepository) GetByID(ctx context.Context, journalID string) (ledger.Journal, error) {
+	return r.get(ctx, getJournalByIDSQL, journalID)
+}
+
+func (r *JournalRepository) GetByIdempotencyKey(ctx context.Context, idempotencyKey string) (ledger.Journal, error) {
+	return r.get(ctx, getJournalByIdempotencySQL, idempotencyKey)
+}
+
+func (r *JournalRepository) get(ctx context.Context, query string, value string) (ledger.Journal, error) {
+	journal, err := scanJournal(r.database.QueryRow(ctx, query, value))
+	if errors.Is(err, pgx.ErrNoRows) {
+		return ledger.Journal{}, ErrNotFound
+	}
+	if err != nil {
+		return ledger.Journal{}, fmt.Errorf("read journal: %w", err)
+	}
+	journal.Entries, err = r.loadEntries(ctx, journal.ID)
+	if err != nil {
+		return ledger.Journal{}, err
+	}
+	return journal, nil
+}
+
+func (r *JournalRepository) List(ctx context.Context, filter JournalFilter) ([]ledger.Journal, error) {
+	limit := filter.Limit
+	if limit <= 0 || limit > 201 {
+		limit = 50
+	}
+	if filter.Offset < 0 {
+		filter.Offset = 0
+	}
+
+	var accountClass, ownerType, ownerID any
+	if filter.Account != nil {
+		accountClass = filter.Account.Class
+		ownerType = filter.Account.OwnerType
+		ownerID = filter.Account.OwnerID
+	}
+	rows, err := r.database.Query(ctx, listJournalsSQL,
+		filter.AssetID,
+		accountClass,
+		ownerType,
+		ownerID,
+		filter.RecordedFrom,
+		filter.RecordedTo,
+		limit,
+		filter.Offset,
+	)
+	if err != nil {
+		return nil, fmt.Errorf("list journals: %w", err)
+	}
+	defer rows.Close()
+
+	journals := make([]ledger.Journal, 0, limit)
+	for rows.Next() {
+		journal, scanErr := scanJournal(rows)
+		if scanErr != nil {
+			return nil, fmt.Errorf("scan journal: %w", scanErr)
+		}
+		journals = append(journals, journal)
+	}
+	if err := rows.Err(); err != nil {
+		return nil, fmt.Errorf("iterate journals: %w", err)
+	}
+	rows.Close()
+
+	for index := range journals {
+		journals[index].Entries, err = r.loadEntries(ctx, journals[index].ID)
+		if err != nil {
+			return nil, err
+		}
+	}
+	return journals, nil
+}
+
+func (r *JournalRepository) Balance(ctx context.Context, account ledger.AccountReference, asOf time.Time) (ledger.Amount, error) {
+	if err := account.Validate(); err != nil {
+		return ledger.Amount{}, err
+	}
+	var asOfValue any
+	if !asOf.IsZero() {
+		asOfValue = asOf
+	}
+	var value string
+	if err := r.database.QueryRow(ctx, getBalanceSQL,
+		account.Class,
+		account.OwnerType,
+		account.OwnerID,
+		account.AssetID,
+		asOfValue,
+	).Scan(&value); err != nil {
+		return ledger.Amount{}, fmt.Errorf("read balance: %w", err)
+	}
+	amount, err := ledger.ParseAmount(value)
+	if err != nil {
+		return ledger.Amount{}, fmt.Errorf("decode balance: %w", err)
+	}
+	return amount, nil
+}
+
+type scanner interface {
+	Scan(...any) error
+}
+
+func scanJournal(row scanner) (ledger.Journal, error) {
+	var (
+		journal  ledger.Journal
+		reversal *string
+		metadata []byte
+	)
+	err := row.Scan(
+		&journal.ID,
+		&journal.SourceService,
+		&journal.IdempotencyKey,
+		&journal.SourceTransactionID,
+		&journal.TrackingCode,
+		&journal.EffectKind,
+		&journal.EventVersion,
+		&reversal,
+		&journal.OccurredAt,
+		&journal.RecordedAt,
+		&journal.CorrelationID,
+		&journal.ActorID,
+		&journal.Blockchain.Network,
+		&journal.Blockchain.TransactionHash,
+		&journal.Blockchain.LedgerSequence,
+		&metadata,
+		&journal.PayloadHash,
+	)
+	if err != nil {
+		return ledger.Journal{}, err
+	}
+	if reversal != nil {
+		journal.ReversalOfJournalID = *reversal
+	}
+	if err := json.Unmarshal(metadata, &journal.Metadata); err != nil {
+		return ledger.Journal{}, fmt.Errorf("decode metadata: %w", err)
+	}
+	return journal, nil
+}
+
+func (r *JournalRepository) loadEntries(ctx context.Context, journalID string) ([]ledger.Entry, error) {
+	rows, err := r.database.Query(ctx, getEntriesSQL, journalID)
+	if err != nil {
+		return nil, fmt.Errorf("read journal entries: %w", err)
+	}
+	defer rows.Close()
+
+	entries := make([]ledger.Entry, 0)
+	for rows.Next() {
+		var (
+			entry       ledger.Entry
+			amountValue string
+		)
+		if err := rows.Scan(
+			&entry.LineNumber,
+			&entry.Account.Class,
+			&entry.Account.OwnerType,
+			&entry.Account.OwnerID,
+			&entry.Account.AssetID,
+			&amountValue,
+			&entry.Description,
+		); err != nil {
+			return nil, fmt.Errorf("scan journal entry: %w", err)
+		}
+		entry.Amount, err = ledger.ParseAmount(amountValue)
+		if err != nil {
+			return nil, fmt.Errorf("decode journal entry amount: %w", err)
+		}
+		entries = append(entries, entry)
+	}
+	if err := rows.Err(); err != nil {
+		return nil, fmt.Errorf("iterate journal entries: %w", err)
+	}
+	return entries, nil
+}
+
+const journalColumns = `
+    j.id, j.source_service, j.idempotency_key, j.source_transaction_id,
+    j.tracking_code, j.effect_kind, j.event_version, j.reversal_of_journal_id,
+    j.occurred_at, j.recorded_at, j.correlation_id, j.actor_id,
+    j.blockchain_network, j.blockchain_transaction_hash,
+    j.blockchain_ledger_sequence, j.metadata, j.payload_hash`
+
+const getJournalByIDSQL = `SELECT ` + journalColumns + `
+FROM journals j WHERE j.id = $1 AND j.sealed_at IS NOT NULL`
+
+const getJournalByIdempotencySQL = `SELECT ` + journalColumns + `
+FROM journals j WHERE j.idempotency_key = $1 AND j.sealed_at IS NOT NULL`
+
+const listJournalsSQL = `SELECT DISTINCT ` + journalColumns + `
+FROM journals j
+JOIN journal_entries e ON e.journal_id = j.id
+JOIN ledger_accounts a ON a.id = e.account_id
+WHERE j.sealed_at IS NOT NULL
+  AND ($1::bigint IS NULL OR e.asset_id = $1)
+  AND ($2::text IS NULL OR (
+      a.class = $2 AND a.owner_type = $3 AND a.owner_id = $4
+  ))
+  AND ($5::timestamptz IS NULL OR j.recorded_at >= $5)
+  AND ($6::timestamptz IS NULL OR j.recorded_at <= $6)
+ORDER BY j.recorded_at DESC, j.id DESC
+LIMIT $7 OFFSET $8`
+
+const getEntriesSQL = `
+SELECT e.line_number, a.class, a.owner_type, a.owner_id, e.asset_id,
+       e.amount::text, e.description
+FROM journal_entries e
+JOIN ledger_accounts a ON a.id = e.account_id
+WHERE e.journal_id = $1
+ORDER BY e.line_number`
+
+const getBalanceSQL = `
+SELECT COALESCE(sum(e.amount), 0)::text
+FROM journal_entries e
+JOIN ledger_accounts a ON a.id = e.account_id
+JOIN journals j ON j.id = e.journal_id
+WHERE j.sealed_at IS NOT NULL
+  AND a.class = $1 AND a.owner_type = $2 AND a.owner_id = $3
+  AND a.asset_id = $4
+  AND ($5::timestamptz IS NULL OR j.recorded_at <= $5)`
diff --git a/interface/grpc/health.go b/interface/grpc/health.go
index f49e534..4757e5a 100644
--- a/interface/grpc/health.go
+++ b/interface/grpc/health.go
@@ -4,21 +4,27 @@ import (
 	"context"
 
 	"gl/application/health"
+	applicationledger "gl/application/ledger"
 	basev1 "gl/gen/base/v1"
 	ledgerv1 "gl/gen/ledger/v1"
 )
 
-type HealthHandler struct {
+type Handler struct {
 	ledgerv1.UnimplementedGeneralLedgerServiceServer
-	service *health.Service
+	health *health.Service
+	ledger *applicationledger.Service
 }
 
-func NewHealthHandler(service *health.Service) *HealthHandler {
-	return &HealthHandler{service: service}
+func NewHandler(healthService *health.Service, ledgerService *applicationledger.Service) *Handler {
+	return &Handler{health: healthService, ledger: ledgerService}
 }
 
-func (h *HealthHandler) Health(ctx context.Context, _ *basev1.Empty) (*ledgerv1.HealthResponse, error) {
-	result := h.service.Check(ctx)
+func NewHealthHandler(service *health.Service) *Handler {
+	return NewHandler(service, nil)
+}
+
+func (h *Handler) Health(ctx context.Context, _ *basev1.Empty) (*ledgerv1.HealthResponse, error) {
+	result := h.health.Check(ctx)
 	return &ledgerv1.HealthResponse{
 		Serving:       result.Serving,
 		DatabaseReady: result.DatabaseReady,
diff --git a/interface/grpc/ledger.go b/interface/grpc/ledger.go
new file mode 100644
index 0000000..acff151
--- /dev/null
+++ b/interface/grpc/ledger.go
@@ -0,0 +1,408 @@
+package grpcadapter
+
+import (
+	"context"
+	"errors"
+	"time"
+
+	applicationledger "gl/application/ledger"
+	domain "gl/domain/ledger"
+	ledgerv1 "gl/gen/ledger/v1"
+
+	"google.golang.org/grpc/codes"
+	"google.golang.org/grpc/status"
+	"google.golang.org/protobuf/types/known/timestamppb"
+)
+
+func (h *Handler) AppendJournal(ctx context.Context, request *ledgerv1.AppendJournalRequest) (*ledgerv1.AppendJournalResponse, error) {
+	command, err := appendJournalCommand(request)
+	if err != nil {
+		return nil, status.Error(codes.InvalidArgument, err.Error())
+	}
+	result, err := h.ledger.AppendJournal(ctx, command)
+	if err != nil {
+		return nil, rpcError(err)
+	}
+	return &ledgerv1.AppendJournalResponse{
+		Journal:        journalMessage(result.Journal),
+		AlreadyExisted: result.AlreadyExisted,
+	}, nil
+}
+
+func (h *Handler) AppendTransactionEvent(ctx context.Context, request *ledgerv1.AppendTransactionEventRequest) (*ledgerv1.AppendTransactionEventResponse, error) {
+	occurredAt, err := requiredTime(request.GetOccurredAt(), "occurred_at")
+	if err != nil {
+		return nil, status.Error(codes.InvalidArgument, err.Error())
+	}
+	event, alreadyExisted, err := h.ledger.AppendEvent(ctx, applicationledger.AppendEventCommand{
+		SourceService:       request.GetSourceService(),
+		IdempotencyKey:      request.GetIdempotencyKey(),
+		SourceTransactionID: request.GetSourceTransactionId(),
+		TrackingCode:        request.GetTrackingCode(),
+		EventVersion:        request.GetEventVersion(),
+		State:               transactionState(request.GetState()),
+		ErrorCode:           request.GetErrorCode(),
+		ErrorMessage:        request.GetErrorMessage(),
+		OccurredAt:          occurredAt,
+		CorrelationID:       request.GetCorrelationId(),
+		ActorID:             request.GetActorId(),
+		Blockchain:          blockchainReference(request.GetBlockchain()),
+		Metadata:            request.GetMetadata(),
+	})
+	if err != nil {
+		return nil, rpcError(err)
+	}
+	return &ledgerv1.AppendTransactionEventResponse{
+		Event:          eventMessage(event),
+		AlreadyExisted: alreadyExisted,
+	}, nil
+}
+
+func (h *Handler) GetJournal(ctx context.Context, request *ledgerv1.GetJournalRequest) (*ledgerv1.Journal, error) {
+	var journalID, idempotencyKey string
+	switch lookup := request.GetLookup().(type) {
+	case *ledgerv1.GetJournalRequest_JournalId:
+		journalID = lookup.JournalId
+	case *ledgerv1.GetJournalRequest_IdempotencyKey:
+		idempotencyKey = lookup.IdempotencyKey
+	}
+	journal, err := h.ledger.GetJournal(ctx, journalID, idempotencyKey)
+	if err != nil {
+		return nil, rpcError(err)
+	}
+	return journalMessage(journal), nil
+}
+
+func (h *Handler) ListEntries(ctx context.Context, request *ledgerv1.ListEntriesRequest) (*ledgerv1.ListEntriesResponse, error) {
+	command := applicationledger.ListCommand{
+		PageSize:  request.GetPageSize(),
+		PageToken: request.GetPageToken(),
+	}
+	if request.Account != nil {
+		account := accountReference(request.Account)
+		command.Account = &account
+	}
+	if request.AssetId != nil {
+		assetID := request.GetAssetId()
+		command.AssetID = &assetID
+	}
+	var err error
+	if request.RecordedFrom != nil {
+		value, parseErr := requiredTime(request.RecordedFrom, "recorded_from")
+		if parseErr != nil {
+			return nil, status.Error(codes.InvalidArgument, parseErr.Error())
+		}
+		command.RecordedFrom = &value
+	}
+	if request.RecordedTo != nil {
+		value, parseErr := requiredTime(request.RecordedTo, "recorded_to")
+		if parseErr != nil {
+			return nil, status.Error(codes.InvalidArgument, parseErr.Error())
+		}
+		command.RecordedTo = &value
+	}
+	journals, nextPageToken, err := h.ledger.List(ctx, command)
+	if err != nil {
+		return nil, rpcError(err)
+	}
+	response := &ledgerv1.ListEntriesResponse{
+		Journals:      make([]*ledgerv1.Journal, 0, len(journals)),
+		NextPageToken: nextPageToken,
+	}
+	for _, journal := range journals {
+		response.Journals = append(response.Journals, journalMessage(journal))
+	}
+	return response, nil
+}
+
+func (h *Handler) GetBalance(ctx context.Context, request *ledgerv1.GetBalanceRequest) (*ledgerv1.GetBalanceResponse, error) {
+	if request.Account == nil {
+		return nil, status.Error(codes.InvalidArgument, "account is required")
+	}
+	asOf := time.Now().UTC()
+	if request.AsOf != nil {
+		value, err := requiredTime(request.AsOf, "as_of")
+		if err != nil {
+			return nil, status.Error(codes.InvalidArgument, err.Error())
+		}
+		asOf = value
+	}
+	account := accountReference(request.Account)
+	balance, err := h.ledger.Balance(ctx, account, asOf)
+	if err != nil {
+		return nil, rpcError(err)
+	}
+	return &ledgerv1.GetBalanceResponse{
+		Account: accountMessage(account),
+		Balance: balance.String(),
+		AsOf:    timestamppb.New(asOf),
+	}, nil
+}
+
+func (h *Handler) ReplayJournals(ctx context.Context, request *ledgerv1.ReplayJournalsRequest) (*ledgerv1.ReplayJournalsResponse, error) {
+	commands := make([]applicationledger.AppendJournalCommand, 0, len(request.GetJournals()))
+	for _, journal := range request.GetJournals() {
+		command, err := appendJournalCommand(journal)
+		if err != nil {
+			return nil, status.Error(codes.InvalidArgument, err.Error())
+		}
+		commands = append(commands, command)
+	}
+	results, err := h.ledger.Replay(ctx, commands)
+	if err != nil {
+		return nil, rpcError(err)
+	}
+	response := &ledgerv1.ReplayJournalsResponse{Results: make([]*ledgerv1.ReplayJournalResult, 0, len(results))}
+	for _, result := range results {
+		response.Results = append(response.Results, &ledgerv1.ReplayJournalResult{
+			IdempotencyKey: result.Journal.IdempotencyKey,
+			Journal:        journalMessage(result.Journal),
+			AlreadyExisted: result.AlreadyExisted,
+		})
+	}
+	return response, nil
+}
+
+func appendJournalCommand(request *ledgerv1.AppendJournalRequest) (applicationledger.AppendJournalCommand, error) {
+	occurredAt, err := requiredTime(request.GetOccurredAt(), "occurred_at")
+	if err != nil {
+		return applicationledger.AppendJournalCommand{}, err
+	}
+	command := applicationledger.AppendJournalCommand{
+		SourceService:       request.GetSourceService(),
+		IdempotencyKey:      request.GetIdempotencyKey(),
+		SourceTransactionID: request.GetSourceTransactionId(),
+		TrackingCode:        request.GetTrackingCode(),
+		EffectKind:          request.GetEffectKind(),
+		EventVersion:        request.GetEventVersion(),
+		ReversalOfJournalID: request.GetReversalOfJournalId(),
+		OccurredAt:          occurredAt,
+		CorrelationID:       request.GetCorrelationId(),
+		ActorID:             request.GetActorId(),
+		Blockchain:          blockchainReference(request.GetBlockchain()),
+		Metadata:            request.GetMetadata(),
+		Entries:             make([]applicationledger.EntryCommand, 0, len(request.GetEntries())),
+	}
+	for _, entry := range request.GetEntries() {
+		if entry.Account == nil {
+			return applicationledger.AppendJournalCommand{}, errors.New("entry account is required")
+		}
+		command.Entries = append(command.Entries, applicationledger.EntryCommand{
+			LineNumber:  entry.GetLineNumber(),
+			Account:     accountReference(entry.Account),
+			Amount:      entry.GetAmount(),
+			Description: entry.GetDescription(),
+		})
+	}
+	return command, nil
+}
+
+func requiredTime(value *timestamppb.Timestamp, field string) (time.Time, error) {
+	if value == nil {
+		return time.Time{}, errors.New(field + " is required")
+	}
+	if err := value.CheckValid(); err != nil {
+		return time.Time{}, errors.New(field + " is invalid: " + err.Error())
+	}
+	return value.AsTime().UTC(), nil
+}
+
+func accountReference(value *ledgerv1.AccountReference) domain.AccountReference {
+	return domain.AccountReference{
+		Class:     accountClass(value.GetAccountClass()),
+		OwnerType: value.GetOwnerType(),
+		OwnerID:   value.GetOwnerId(),
+		AssetID:   value.GetAssetId(),
+	}
+}
+
+func accountClass(value ledgerv1.AccountClass) domain.AccountClass {
+	switch value {
+	case ledgerv1.AccountClass_ACCOUNT_CLASS_USER_AVAILABLE:
+		return domain.AccountClassUserAvailable
+	case ledgerv1.AccountClass_ACCOUNT_CLASS_USER_FROZEN:
+		return domain.AccountClassUserFrozen
+	case ledgerv1.AccountClass_ACCOUNT_CLASS_EXTERNAL_BLOCKCHAIN:
+		return domain.AccountClassExternalBlockchain
+	case ledgerv1.AccountClass_ACCOUNT_CLASS_TREASURY:
+		return domain.AccountClassTreasury
+	case ledgerv1.AccountClass_ACCOUNT_CLASS_MARKET_CLEARING:
+		return domain.AccountClassMarketClearing
+	case ledgerv1.AccountClass_ACCOUNT_CLASS_IPG_CLEARING:
+		return domain.AccountClassIPGClearing
+	case ledgerv1.AccountClass_ACCOUNT_CLASS_COMMISSION_REVENUE:
+		return domain.AccountClassCommissionRevenue
+	default:
+		return ""
+	}
+}
+
+func accountClassMessage(value domain.AccountClass) ledgerv1.AccountClass {
+	switch value {
+	case domain.AccountClassUserAvailable:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_USER_AVAILABLE
+	case domain.AccountClassUserFrozen:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_USER_FROZEN
+	case domain.AccountClassExternalBlockchain:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_EXTERNAL_BLOCKCHAIN
+	case domain.AccountClassTreasury:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_TREASURY
+	case domain.AccountClassMarketClearing:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_MARKET_CLEARING
+	case domain.AccountClassIPGClearing:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_IPG_CLEARING
+	case domain.AccountClassCommissionRevenue:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_COMMISSION_REVENUE
+	default:
+		return ledgerv1.AccountClass_ACCOUNT_CLASS_UNSPECIFIED
+	}
+}
+
+func transactionState(value ledgerv1.TransactionState) domain.TransactionState {
+	switch value {
+	case ledgerv1.TransactionState_TRANSACTION_STATE_CREATED:
+		return domain.TransactionStateCreated
+	case ledgerv1.TransactionState_TRANSACTION_STATE_PENDING_TRANSACTION:
+		return domain.TransactionStatePendingTransaction
+	case ledgerv1.TransactionState_TRANSACTION_STATE_PENDING_ADMIN:
+		return domain.TransactionStatePendingAdmin
+	case ledgerv1.TransactionState_TRANSACTION_STATE_SUCCESSFUL:
+		return domain.TransactionStateSuccessful
+	case ledgerv1.TransactionState_TRANSACTION_STATE_FAILED:
+		return domain.TransactionStateFailed
+	case ledgerv1.TransactionState_TRANSACTION_STATE_SUSPENDED:
+		return domain.TransactionStateSuspended
+	default:
+		return ""
+	}
+}
+
+func transactionStateMessage(value domain.TransactionState) ledgerv1.TransactionState {
+	switch value {
+	case domain.TransactionStateCreated:
+		return ledgerv1.TransactionState_TRANSACTION_STATE_CREATED
+	case domain.TransactionStatePendingTransaction:
+		return ledgerv1.TransactionState_TRANSACTION_STATE_PENDING_TRANSACTION
+	case domain.TransactionStatePendingAdmin:
+		return ledgerv1.TransactionState_TRANSACTION_STATE_PENDING_ADMIN
+	case domain.TransactionStateSuccessful:
+		return ledgerv1.TransactionState_TRANSACTION_STATE_SUCCESSFUL
+	case domain.TransactionStateFailed:
+		return ledgerv1.TransactionState_TRANSACTION_STATE_FAILED
+	case domain.TransactionStateSuspended:
+		return ledgerv1.TransactionState_TRANSACTION_STATE_SUSPENDED
+	default:
+		return ledgerv1.TransactionState_TRANSACTION_STATE_UNSPECIFIED
+	}
+}
+
+func blockchainReference(value *ledgerv1.BlockchainReference) domain.BlockchainReference {
+	if value == nil {
+		return domain.BlockchainReference{}
+	}
+	return domain.BlockchainReference{
+		Network:         value.GetNetwork(),
+		TransactionHash: value.GetTransactionHash(),
+		LedgerSequence:  value.GetLedgerSequence(),
+	}
+}
+
+func journalMessage(value domain.Journal) *ledgerv1.Journal {
+	message := &ledgerv1.Journal{
+		JournalId:           value.ID,
+		SourceService:       value.SourceService,
+		IdempotencyKey:      value.IdempotencyKey,
+		SourceTransactionId: value.SourceTransactionID,
+		TrackingCode:        value.TrackingCode,
+		EffectKind:          value.EffectKind,
+		EventVersion:        value.EventVersion,
+		OccurredAt:          timestampMessage(value.OccurredAt),
+		RecordedAt:          timestampMessage(value.RecordedAt),
+		CorrelationId:       value.CorrelationID,
+		ActorId:             value.ActorID,
+		Blockchain:          blockchainMessage(value.Blockchain),
+		Metadata:            value.Metadata,
+		PayloadHash:         value.PayloadHash,
+		Entries:             make([]*ledgerv1.JournalEntry, 0, len(value.Entries)),
+	}
+	if value.ReversalOfJournalID != "" {
+		message.ReversalOfJournalId = &value.ReversalOfJournalID
+	}
+	for _, entry := range value.Entries {
+		message.Entries = append(message.Entries, &ledgerv1.JournalEntry{
+			LineNumber:  entry.LineNumber,
+			Account:     accountMessage(entry.Account),
+			Amount:      entry.Amount.String(),
+			Description: entry.Description,
+		})
+	}
+	return message
+}
+
+func eventMessage(value domain.TransactionEvent) *ledgerv1.TransactionEvent {
+	return &ledgerv1.TransactionEvent{
+		EventId: value.ID,
+		Event: &ledgerv1.AppendTransactionEventRequest{
+			SourceService:       value.SourceService,
+			IdempotencyKey:      value.IdempotencyKey,
+			SourceTransactionId: value.SourceTransactionID,
+			TrackingCode:        value.TrackingCode,
+			EventVersion:        value.EventVersion,
+			State:               transactionStateMessage(value.State),
+			ErrorCode:           value.ErrorCode,
+			ErrorMessage:        value.ErrorMessage,
+			OccurredAt:          timestampMessage(value.OccurredAt),
+			CorrelationId:       value.CorrelationID,
+			ActorId:             value.ActorID,
+			Blockchain:          blockchainMessage(value.Blockchain),
+			Metadata:            value.Metadata,
+		},
+		RecordedAt:  timestampMessage(value.RecordedAt),
+		PayloadHash: value.PayloadHash,
+	}
+}
+
+func accountMessage(value domain.AccountReference) *ledgerv1.AccountReference {
+	return &ledgerv1.AccountReference{
+		AccountClass: accountClassMessage(value.Class),
+		OwnerType:    value.OwnerType,
+		OwnerId:      value.OwnerID,
+		AssetId:      value.AssetID,
+	}
+}
+
+func blockchainMessage(value domain.BlockchainReference) *ledgerv1.BlockchainReference {
+	return &ledgerv1.BlockchainReference{
+		Network:         value.Network,
+		TransactionHash: value.TransactionHash,
+		LedgerSequence:  value.LedgerSequence,
+	}
+}
+
+func timestampMessage(value time.Time) *timestamppb.Timestamp {
+	if value.IsZero() {
+		return nil
+	}
+	return timestamppb.New(value)
+}
+
+func rpcError(err error) error {
+	switch {
+	case errors.Is(err, applicationledger.ErrInvalidArgument):
+		return status.Error(codes.InvalidArgument, err.Error())
+	case errors.Is(err, domain.ErrNotFound):
+		return status.Error(codes.NotFound, err.Error())
+	case errors.Is(err, domain.ErrIdempotencyConflict):
+		return status.Error(codes.AlreadyExists, err.Error())
+	case errors.Is(err, domain.ErrIncompleteJournal):
+		return status.Error(codes.FailedPrecondition, err.Error())
+	case errors.Is(err, domain.ErrAlreadyReversed):
+		return status.Error(codes.FailedPrecondition, err.Error())
+	case errors.Is(err, context.Canceled):
+		return status.Error(codes.Canceled, err.Error())
+	case errors.Is(err, context.DeadlineExceeded):
+		return status.Error(codes.DeadlineExceeded, err.Error())
+	default:
+		return status.Error(codes.Internal, "internal ledger error")
+	}
+}
diff --git a/interface/grpc/ledger_test.go b/interface/grpc/ledger_test.go
new file mode 100644
index 0000000..6cec019
--- /dev/null
+++ b/interface/grpc/ledger_test.go
@@ -0,0 +1,123 @@
+package grpcadapter
+
+import (
+	"context"
+	"errors"
+	"testing"
+	"time"
+
+	applicationledger "gl/application/ledger"
+	domain "gl/domain/ledger"
+	ledgerv1 "gl/gen/ledger/v1"
+
+	"google.golang.org/grpc/codes"
+	"google.golang.org/grpc/status"
+	"google.golang.org/protobuf/types/known/timestamppb"
+)
+
+type ledgerRepositoryStub struct {
+	journal domain.Journal
+}
+
+func (r *ledgerRepositoryStub) Append(_ context.Context, journal domain.Journal) (domain.AppendResult, error) {
+	journal.RecordedAt = time.Unix(2, 0).UTC()
+	r.journal = journal
+	return domain.AppendResult{JournalID: journal.ID}, nil
+}
+
+func (r *ledgerRepositoryStub) AppendEvent(_ context.Context, event domain.TransactionEvent) (domain.TransactionEvent, bool, error) {
+	event.RecordedAt = time.Unix(2, 0).UTC()
+	return event, false, nil
+}
+
+func (r *ledgerRepositoryStub) GetByID(context.Context, string) (domain.Journal, error) {
+	return r.journal, nil
+}
+
+func (r *ledgerRepositoryStub) GetByIdempotencyKey(context.Context, string) (domain.Journal, error) {
+	return r.journal, nil
+}
+
+func (r *ledgerRepositoryStub) List(context.Context, domain.JournalFilter) ([]domain.Journal, error) {
+	return []domain.Journal{r.journal}, nil
+}
+
+func (r *ledgerRepositoryStub) Balance(context.Context, domain.AccountReference, time.Time) (domain.Amount, error) {
+	return domain.ParseAmount("12.5")
+}
+
+func TestAppendJournalMapsProtoToExactDomainAndBack(t *testing.T) {
+	repository := &ledgerRepositoryStub{}
+	service := applicationledger.NewService(repository, func() (string, error) {
+		return "11111111-1111-4111-8111-111111111111", nil
+	})
+	handler := NewHandler(nil, service)
+
+	response, err := handler.AppendJournal(context.Background(), &ledgerv1.AppendJournalRequest{
+		SourceService:       "wallet",
+		IdempotencyKey:      "wallet:1:internal-transfer:v1",
+		SourceTransactionId: "1",
+		EffectKind:          "internal-transfer",
+		EventVersion:        1,
+		OccurredAt:          timestamppb.New(time.Unix(1, 0).UTC()),
+		Entries: []*ledgerv1.JournalEntry{
+			{
+				LineNumber: 1,
+				Account: &ledgerv1.AccountReference{
+					AccountClass: ledgerv1.AccountClass_ACCOUNT_CLASS_USER_AVAILABLE,
+					OwnerType:    "user",
+					OwnerId:      "1",
+					AssetId:      5,
+				},
+				Amount: "-1.2500",
+			},
+			{
+				LineNumber: 2,
+				Account: &ledgerv1.AccountReference{
+					AccountClass: ledgerv1.AccountClass_ACCOUNT_CLASS_USER_AVAILABLE,
+					OwnerType:    "user",
+					OwnerId:      "2",
+					AssetId:      5,
+				},
+				Amount: "1.25",
+			},
+		},
+	})
+	if err != nil {
+		t.Fatal(err)
+	}
+	if got := response.GetJournal().GetEntries()[0].GetAmount(); got != "-1.25" {
+		t.Fatalf("unexpected canonical amount: %q", got)
+	}
+	if response.GetJournal().GetPayloadHash() == "" {
+		t.Fatal("payload hash is missing")
+	}
+}
+
+func TestAppendJournalRejectsMissingTimestamp(t *testing.T) {
+	handler := NewHandler(nil, nil)
+	_, err := handler.AppendJournal(context.Background(), &ledgerv1.AppendJournalRequest{})
+	if status.Code(err) != codes.InvalidArgument {
+		t.Fatalf("expected InvalidArgument, got %v", err)
+	}
+}
+
+func TestRPCErrorMapping(t *testing.T) {
+	for _, testCase := range []struct {
+		err  error
+		code codes.Code
+	}{
+		{err: applicationledger.ErrInvalidArgument, code: codes.InvalidArgument},
+		{err: domain.ErrNotFound, code: codes.NotFound},
+		{err: domain.ErrIdempotencyConflict, code: codes.AlreadyExists},
+		{err: domain.ErrIncompleteJournal, code: codes.FailedPrecondition},
+		{err: domain.ErrAlreadyReversed, code: codes.FailedPrecondition},
+		{err: context.Canceled, code: codes.Canceled},
+		{err: context.DeadlineExceeded, code: codes.DeadlineExceeded},
+		{err: errors.New("database details must not escape"), code: codes.Internal},
+	} {
+		if got := status.Code(rpcError(testCase.err)); got != testCase.code {
+			t.Fatalf("rpcError(%v) = %v, want %v", testCase.err, got, testCase.code)
+		}
+	}
+}