Concept for accounting software (GL)

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Hi All. I am a programmer (not an accountant). I have developed some apps that does sales, inventory, AR, AP etc.

I want to develop the 'GL' part of it, for the financial aspect (CoA for balance sheets. etc)

My idea which may be completely wrong is this:

Capture all the transactions in the other modules and then assign the GL accounts as needed.
So as an example, if I do a credit transaction which is then paid, this will be the entry saved (well something like this)
Invoice#-100, Date- 01/01/2020,Customer-Tom, Total-$100
When they pay the transaction will be
Invoice#-100, Paid-$20, Date- 01/02/2020,Paid- Cash
Invoice#-100, Paid-$80, Date- 01/03/2020,Paid-Credit Card

So similar to manual entries in a book. There is no GL codes associated at that time
Now at the end of the year (or month or whatever), the computer then goes through the transactions and allocates the transaction to the relevant GL code (whatever that might be).
From there the TB, Income statement, etc can be done
Does this make any sense or is the wrong approach?
My thought process is that it's similar to entering entries in a book (except that it's in the software) and just like accountants do the financials with these manual entries, the software can do that
Any guidance (links to resources or other help) will be welcomed. Again, I'm not an accountant so just asking.
Thanks
 

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