diff --git a/context.go b/context.go
index 2ba181c56..a7737d5f5 100644
--- a/context.go
+++ b/context.go
@@ -1,6 +1,7 @@
 package basecoin
 
 import (
+	wire "github.com/tendermint/go-wire"
 	"github.com/tendermint/go-wire/data"
 	"github.com/tendermint/tmlibs/log"
 )
@@ -20,6 +21,10 @@ func NewActor(app string, addr []byte) Actor {
 	return Actor{App: app, Address: addr}
 }
 
+func (a Actor) Bytes() []byte {
+	return wire.BinaryBytes(a)
+}
+
 // Context is an interface, so we can implement "secure" variants that
 // rely on private fields to control the actions
 type Context interface {
diff --git a/errors/common.go b/errors/common.go
index 8eb05045d..2f74c8c13 100644
--- a/errors/common.go
+++ b/errors/common.go
@@ -20,6 +20,7 @@ const (
 	msgInvalidSequence   = "Invalid Sequence"
 	msgInvalidSignature  = "Invalid Signature"
 	msgInsufficientFees  = "Insufficient Fees"
+	msgInsufficientFunds = "Insufficient Funds"
 	msgNoInputs          = "No Input Coins"
 	msgNoOutputs         = "No Output Coins"
 	msgTooLarge          = "Input size too large"
@@ -88,6 +89,10 @@ func InsufficientFees() TMError {
 	return New(msgInsufficientFees, abci.CodeType_BaseInvalidInput)
 }
 
+func InsufficientFunds() TMError {
+	return New(msgInsufficientFunds, abci.CodeType_BaseInvalidInput)
+}
+
 func NoInputs() TMError {
 	return New(msgNoInputs, abci.CodeType_BaseInvalidInput)
 }
diff --git a/modules/coin/store.go b/modules/coin/store.go
new file mode 100644
index 000000000..2b217d4f0
--- /dev/null
+++ b/modules/coin/store.go
@@ -0,0 +1,95 @@
+package coin
+
+import (
+	"fmt"
+
+	wire "github.com/tendermint/go-wire"
+
+	"github.com/tendermint/basecoin"
+	"github.com/tendermint/basecoin/errors"
+	"github.com/tendermint/basecoin/types"
+)
+
+type Accountant struct {
+	Prefix []byte
+}
+
+func (a Accountant) GetAccount(store types.KVStore, addr basecoin.Actor) (Account, error) {
+	// TODO: how to handle empty accounts??
+	return loadAccount(store, a.makeKey(addr))
+}
+
+// CheckCoins makes sure there are funds, but doesn't change anything
+func (a Accountant) CheckCoins(store types.KVStore, addr basecoin.Actor, coins types.Coins, seq int) (types.Coins, error) {
+	acct, err := a.updateCoins(store, addr, coins, seq)
+	return acct.Coins, err
+}
+
+// ChangeCoins changes the money, returns error if it would be negative
+func (a Accountant) ChangeCoins(store types.KVStore, addr basecoin.Actor, coins types.Coins, seq int) (types.Coins, error) {
+	acct, err := a.updateCoins(store, addr, coins, seq)
+	if err != nil {
+		return acct.Coins, err
+	}
+
+	err = storeAccount(store, a.makeKey(addr), acct)
+	return acct.Coins, err
+}
+
+// updateCoins will load the account, make all checks, and return the updated account.
+//
+// it doesn't save anything, that is up to you to decide (Check/Change Coins)
+func (a Accountant) updateCoins(store types.KVStore, addr basecoin.Actor, coins types.Coins, seq int) (acct Account, err error) {
+	acct, err = loadAccount(store, a.makeKey(addr))
+	if err != nil {
+		return acct, err
+	}
+
+	// check sequence
+	if seq != acct.Sequence+1 {
+		return acct, errors.InvalidSequence()
+	}
+	acct.Sequence += 1
+
+	// check amount
+	final := acct.Coins.Minus(coins)
+	if !final.IsNonnegative() {
+		return acct, errors.InsufficientFunds()
+	}
+
+	acct.Coins = final
+	return acct, nil
+}
+
+func (a Accountant) makeKey(addr basecoin.Actor) []byte {
+	key := addr.Bytes()
+	if len(a.Prefix) > 0 {
+		key = append(a.Prefix, key...)
+	}
+	return key
+}
+
+type Account struct {
+	Coins    types.Coins `json:"coins"`
+	Sequence int         `json:"seq"`
+}
+
+func loadAccount(store types.KVStore, key []byte) (acct Account, err error) {
+	data := store.Get(key)
+	if len(data) == 0 {
+		// TODO: error or empty????
+		return acct, errors.InternalError("No account found")
+	}
+	err = wire.ReadBinaryBytes(data, &acct)
+	if err != nil {
+		msg := fmt.Sprintf("Error reading account %X", key)
+		return acct, errors.InternalError(msg)
+	}
+	return acct, nil
+}
+
+func storeAccount(store types.KVStore, key []byte, acct Account) error {
+	bin := wire.BinaryBytes(acct)
+	store.Set(key, bin)
+	return nil // real stores can return error...
+}