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), Expenses (paid from), Payroll (paid from), Purchase Orders (receipt → accounts payable), and Inventory (stock in / out) 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, Salaries Payable 2200, Equity, Retained Earnings 3100, Revenue, common expenses including Salary Expense 6400, Fixed Assets 1500, Accumulated Depreciation 1550, Depreciation Expense 6500); existing workspaces backfilled via ensureMissingSystemAccounts
• Asset depreciation when Assets is installed: first post Dr 1500 / Cr Owner Equity 3000; each month Dr 6500 / Cr 1550
• 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), Expenses (Paid from; optional withholding splits cash vs WHT payable), and Payroll (Paid from on Mark paid; payment JE after accrual) when Accounting is installed
• Soft receipt journals from Purchase Orders: tracked lines Dr Inventory Asset 1200 / Cr Accounts Payable 2000 at quantity × unit price; other lines Dr Operating Expenses 6000 / Cr 2000. tax_rate is not posted. A purchase order already converted to an expense does not post this journal
• Soft inventory journals: manual stock in Dr 1200 / Cr Owner Equity 3000 at product cost; stock out Dr Cost of Goods Sold 5000 / Cr 1200; adjust journals only the quantity change; warehouse transfers post nothing
• 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
• Optional soft dependencies from Purchase Orders and Inventory (receipt and stock journals; no valuation layers)

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 1.8.0 (purchase-order receipt and inventory journals; tax types remain in tax-types).

Explicitly deferred

• Multi-currency accounting / FX on transfers
• Budgets
• Split a single payment across multiple deposit accounts
• Historical backfill of accrual journals for invoices/credits issued before Accounting entitlement