> For the complete documentation index, see [llms.txt](https://changelog.doku.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://changelog.doku.com/september-2026/sub-account-v2-unified-ledger.md).

# Sub Account V2 - Unified Ledger

Effective Date: 1 September 2026

DOKU **Unified Ledger** enables merchants to record and track **non-cash values** alongside their existing sub-account balances.

Each sub-account can now hold **Points** as a third balance alongside **IDR and Pending IDR**, giving businesses a more connected way to manage different types of value within their operations. [Read more in DOKU Documentation...](https://docs.doku.com/wallet-as-a-service/sub-account/account-management#points-ledger-unified-ledger)

<figure><img src="https://2961485474-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2F5XrPPWlRNNTQG72DaVGd%2Fuploads%2FY3akUw0O8tac1P9ObCRP%2FSubAccount_Unified_Ledger_Mockup%20(1).png?alt=media&amp;token=18877417-6c14-4847-8b46-048980015280" alt=""><figcaption></figcaption></figure>

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### 🔍 What’s New?

With Unified Ledger, **Points** can now be recorded and managed as part of a sub-account balance.

Each sub-account can have:

* **IDR**
* **Pending IDR**
* **Points**

Points can be used to represent non-cash value that needs to be tracked within the business.

For example, businesses can use Points to represent **loyalty points, store credit, or agent balances**.

<figure><img src="https://2961485474-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2F5XrPPWlRNNTQG72DaVGd%2Fuploads%2FVLAJ9Df44dXrkskPvOV5%2Funified_ledger_3states%20(1).png?alt=media&amp;token=c81c250d-094c-42ce-b0f3-991977509d7b" alt=""><figcaption></figcaption></figure>

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### 💡 Why It Matters

Businesses often manage different types of value beyond actual money. Without a centralized way to record them, these values may need to be managed separately.

Unified Ledger brings these records into the same sub-account structure, making it easier to track different types of value in one place.

#### **For Merchants**

* Record non-cash value alongside sub-account balances
* Manage **Points** within individual sub-accounts
* Support loyalty, credit, or agent balance use cases
* Keep different types of value organized within one system
* Build a more connected view of balances across sub-accounts

#### **For Customers**

* Reduce the need to maintain separate value records
* Make it easier to track balances across different business entities
* Connect non-cash records with existing sub-account structur

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### 🚀 How It Works

#### 🔄 Before

Businesses that need to track loyalty points, store credits, or agent balances may need to maintain these records separately from their DOKU sub-account balances.

**This** can make it harder to maintain a connected view of different types of value.

#### 🆕 After

With **Unified Ledger**, Points can be recorded directly within the sub-account alongside IDR and Pending IDR.

For example:

**Sub-Account A**

* IDR: 1,000,000
* Pending IDR: 250,000
* Points: 5,000

This allows merchants to track different types of value within the same sub-account structure.

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### ⚙️ Try Sandbox Demo

You can explore Unified Ledger through the DOKU Sandbox demo without additional account setup.

**Try the Unified Ledger Demo →**[**https://sandbox.doku.com/demo/sub-account**](https://sandbox.doku.com/demo/sub-account)&#x20;

For more information about Sub-Account and Unified Ledger, refer to the [**DOKU API References**](https://developers.doku.com/wallet-as-a-service/sub-account/sub-account-v2#point-flow-unified-ledger) **and** [**DOKU Documentation**](https://docs.doku.com/wallet-as-a-service/sub-account/account-management#points-ledger-unified-ledger).

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### &#x20;🎨 Customize Your Checkout

The Mobile Checkout SDK supports customization of the **secondary color**.

The selected color is reflected in elements such as:

* Button colors
* Highlighted text

This allows merchants to align selected parts of the checkout experience with their brand.

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### 🎯 **Potential Use Cases**

Unified Ledger can support businesses that need to manage different types of non-cash value, such as:

* **Loyalty & Rewards** record customer or member loyalty points.
* **Store Credit** track credit balances that customers can use for future purchases.
* **Agent / Reseller Balances** record prepaid or operational balances assigned to agents.
* **Multi-Entity Operations** maintain different value records across sub-accounts.
* **Digital Platforms** track non-cash value alongside operational balances.

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### &#x20;⚠️ Important Notes

* **Points** is a non-cash balance and does not represent funds settled through DOKU.
* Unified Ledger is designed for **recording and tracking value**, not moving funds.
* For fund movement and payment routing, use **Collect & Route**.
* IDR and Pending IDR remain available alongside Points within the sub-account.

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For assistance, contact our Care Team at <care@doku.com> or (021) 1500963.

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Thank you and best regards,\
**DOKU Product Team**