A. What are the Requirements ?
A.1 The Requirement is for a Claims db for Bankruptcy proceedings where creditor
    claims are filed against a debtor.  
A.2 When disbursements are made, the debtor will typically wire the total
    amount to be disbursed and checks will be issued to creditors.  
A.3 From there checks can be stopped, returned, reissued, refunded, etc.  
A.4 Also, there will be multiple accounts as well as the possiblility of wire
    transfers (debit and credit).  
A.5 It is necessary to keep a Ledger.
A.6 Debits and credits must be stored.  
    Perhaps in a single table with a debit/credit attribute or store
    negative and positive values in the same column?
B. What are the Things of Interest ?
B.1 Accounts
B.2 Check
B.3 Claims
B.4 Creditors
B.5 Debtors
B.6 Disbursements
B.7 Financial Transactions
B.8 Ledgers
B.9 Payments
B.10 Wire Transfers
C. How are they Related ?
C.1 
D. What else do we need about them ?