accounting-engine

Accounting Engine

Use When

• The product handles money, inventory value, payroll, tax, customer balances, supplier balances, assets, grants, donations, loans, refunds, wallet balances, or financial reporting.
• A SaaS must replace routine bookkeeping in external products such as QuickBooks, Xero, Sage, Pastel, Tally, Zoho Books, or Wave.
• You need architecture, schema, posting rules, tests, documentation, or review findings for ledger-backed business software.

Do Not Use When

• The task is only financial analysis or projections without software architecture; use accounting-finance-controller or the business-plan finance skills.
• The system only displays imported accounting reports and does not create business events or postings.
• A jurisdiction requires a licensed accountant, auditor, or tax practitioner to exercise professional judgement; design the system support, but do not claim the software replaces that judgement.

Hard Rules

• NEVER let a business module write directly to gl_entries, journal_lines, journal_entries, or any ledger table.
• ALWAYS write ledger records through one service: LedgerPostingService::post(JournalEntry $entry) or the project-equivalent single posting service.
• NEVER update, delete, or soft-delete posted journal lines. Corrections are reversing journals linked to the original entry.
• NEVER store authoritative balances that cannot be rebuilt from journal lines. Materialized balances are caches with a documented rebuild command.
• NEVER hardcode account codes in business logic. Use account mappings resolved at posting time.
• NEVER use LIFO for IFRS or IFRS for SMEs tenants.
• MUST reject posting when required account mappings are missing, inactive, cross-tenant, or not valid for the source document.

Canonical Architecture

Business modules emit events. A mapper turns events into balanced JournalEntry value objects. The posting service validates and writes the entry atomically. Reports, subledgers, balances, tax schedules, and dashboards are deterministic projections of the ledger.

Sales / Stock / Payroll / Assets / Payments / Grants
        -> business event
        -> account resolver and posting-rule mapper
        -> JournalEntry value object
        -> LedgerPostingService::post()
        -> append-only journal_entries + journal_lines
        -> reports, subledgers, tax schedules, dashboards

Required Model

Core tables:

• chart_of_accounts
• account_mappings
• journal_entries
• journal_lines
• accounting_periods
• posting_rule_versions
• accounting_integrity_runs
• accounting_audit_log

Every accounting table MUST carry tenant_id, unless the product is explicitly single-tenant. If legacy files use franchise_id, treat it as a project-specific tenant alias and document the mapping.

Posting Service Contract

<?php
declare(strict_types=1);

final readonly class JournalEntry
{
    public function __construct(
        public int $tenantId,
        public string $idempotencyKey,
        public DateTimeImmutable $entryDate,
        public string $sourceType,
        public string $sourceId,
        public string $description,
        /** @var list<JournalLine> */
        public array $lines,
        public ?int $reversesJournalId = null,
    ) {}
}

final readonly class JournalLine
{
    public function __construct(
        public int $accountId,
        public string $currency,
        public string $debitMinor,
        public string $creditMinor,
        public array $dimensions = [],
    ) {}
}

interface LedgerPostingService
{
    public function post(JournalEntry $entry): PostedJournal;
}

The service validates tenant scope, account status, open period, debit-credit equality, currency policy, idempotency, source document state, and mapping completeness before insert.

Integrity Checks

Run these per tenant and per accounting period from day one:

• Debits equal credits per journal_entry_id.
• Trial balance total debits equal total credits.
• AR control account equals customer-tagged journal line balance.
• AP control account equals supplier-tagged journal line balance.
• Inventory control account equals stock-on-hand value by item/location/cost layer.
• Fixed asset control account equals asset-register cost less disposals.
• Payroll liability accounts equal unpaid statutory and employee deductions.
• No journal exists in a locked period unless it is a permitted reopening workflow with approval evidence.
• No ledger table has rows written outside the posting service.
• Materialized balances rebuild to the same values as stored cache rows.

User Experience Principle

Non-accountants record business actions: Record Sale, Receive Payment, Buy Stock, Run Payroll, Record Asset Purchase, Receive Grant, Close Month. The system posts accounting behind the scenes. Accountant-facing roles get journals, CoA, mappings, period close, manual journal, and report exports.

Companion Skills

• chart-of-accounts-templates for IFRS-aligned industry templates.
• inventory-costing for IAS 2 stock valuation and COGS flows.
• payroll-postings-uganda for PAYE/NSSF/LST payroll journal shapes.
• fixed-assets-and-depreciation for IAS 16 asset lifecycle.
• multicurrency-and-fx for IAS 21 currency handling.
• multi-tenant-saas-architecture, api-design-first, and advanced-testing-strategy for platform integration.

References

• references/posting-engine-contract.md
• references/integrity-invariants.md