For example, in the canonical transaction example of Alice giving Bob $5 you could insert a document in the transactions collection that says Alice gave Bob $5. When you go to fetch Alice's pending balance you fetch her current document, then you fetch all pending transactions than she is involved in. Same for Bob and all other users. Then each night, you pull that days transactions and apply them to each user and update an "as of" field to make sure no transaction can ever be applied twice.
Now you could argue that this isn't fully consistent because it is possible for Alice to simultaneously give $5 to both Bob and Charlie even if she only has $7 in her account. However she will then have a pending balance of $-3 so it immediately reflects her current situation. This is similar to the real world example of overdrawing you checking account. If you wanted to, you could void one or both of those transactions if you never want to allow a user to go negative.