How to build an accurate point system?

How would you go about building a game with points where accuracy in tracking points is essential? What topics should I be looking up?

I'm not finding much information on the topic.

I assume you'd follow concepts from building a double-entry financial ledger. Is this correct?

Tracking money in a financial app is similar to tracking points in a game, especially if the in-game points can be cashed out. You'd need a really hardy, accurate system for both to ensure you aren't paying users money that doesn't exist.

So, what concepts should I be looking into? Are there complete tutorials on the topic?