Accounting Module

Phase 6 Finance module on the frozen platform. Provides the financial backbone: chart of accounts, manual journal entries (draft → post → void), account transfers, fiscal periods / year-end close, bank reconciliation, and general ledger inquiry. Single-currency. Soft auto-post from Invoices (send), Credit Notes (apply), Payments (deposit), and Expenses (paid from) when those modules are entitled alongside Accounting. Aged receivables lives under Financial Reports.

Guides

Audience	Document
Operators / workspace users	accounting.md · tax-types.md
Engineers	accounting.md · tax-types.md
Production / ops	accounting.md
Financial Reports	financial-reports-overview.md
Tenant API	../api/tenant-v1-accounting.md · ../api/tenant-v1-tax-types.md

Capabilities

• Chart of accounts with types asset | liability | equity | revenue | expense
• Parent / header hierarchy: is_header accounts are non-postable grouping rows; parents on create/edit; headers rejected on journal lines
• Cash / bank flag (is_cash_bank) on asset accounts; starter Cash 1000 is cash/bank; add multiple banks as custom asset + cash/bank
• Current balance on account list/show (from posted journal lines)
• Opening trial balance: balanced multi-line journal via /accounts/opening-balances (POST /accounts/opening-balances)
• Set balance on cash/bank accounts: target amount posts a delta journal (ADJ-); default offset Owner Equity 3000; voidable history on the account
• Starter system accounts seeded on first Accounts list (Cash, AR, AP, Tax Payable 2100, Withholding Tax Receivable 1150, Withholding Tax Payable 2150, Equity, Retained Earnings 3100, Revenue, common expenses); existing workspaces backfilled via ensureMissingSystemAccounts
• Tax types catalog (tax-types): sales tax on billing lines; withholding on customer payments and expense pay
• Journal entries with balanced debit/credit lines (JE- numbers)
• Lifecycle: draft → post → void (voided entries excluded from GL and reports)
• Account transfers (TRF- numbers): move money between cash/bank accounts (auto-posted journal; void reverses)
• Soft accrual journals from Invoices (Send: Dr AR / Cr Revenue / Cr Tax Payable when tax > 0) and Credit Notes (Apply: reverse split) when Accounting is installed
• Soft cash movements from Payments (Deposit to; optional withholding splits deposit vs WHT receivable) and Expenses (Paid from; optional withholding splits cash vs WHT payable) when Accounting is installed
• Fiscal periods: fiscal_year_start_month (Settings → General); period CRUD + lock/unlock (accounting.void to unlock); journal post/void blocked in locked periods; year-end close zeros P&L into Retained Earnings 3100 and locks the FY
• Bank reconciliation: clear posted cash/bank lines against a statement; complete only when cleared balance matches the statement
• Bank reconciliation: start against cash/bank, clear lines, complete
• General ledger inquiry over posted lines with optional account and date filters
• Module licensing (module:accounting) + Spatie permissions — free Marketplace opt-in
• Soft dependency optional later: Inventory COGS / valuations (not in this MVP)

Permissions

accounting.view · create · update · delete · restore · force.delete · post · void

Catalog: slug accounting, category finance, is_default_included = false, is_billable = false, sort_order = 10. Version 1.7.1 (tax types + withholding; see tax-types).

Explicitly deferred

• Auto-posting from Purchase Orders / Inventory (AP/COGS not yet)
• Multi-currency accounting / FX on transfers
• Budgets
• Split a single payment across multiple deposit accounts
• Expense unpay / reverse paid journal from the expense record
• Historical backfill of accrual journals for invoices/credits issued before Accounting entitlement