> ## Documentation Index
> Fetch the complete documentation index at: https://docs.hitaji360.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Accounting — Developer Guide

> Engineering reference for the Hitaji 360 Accounting service (hitaji-erp-api/src/accounting). For task-oriented end-user docs, see the User Guide.

Engineering reference for the Hitaji 360 Accounting service
(`hitaji-erp-api/src/accounting`). For task-oriented end-user docs, see the
[User Guide](/accounting/user/index).

## Contents

* [Architecture](/accounting/developer/architecture) — module map and request → posting flow
* [Posting Engine](/accounting/developer/posting-engine) — intent → outbox → ledger, idempotency, routing, posting profiles
* [Accounting Bridge](/accounting/developer/accounting-bridge) — how HR, payroll, and SACCO post into the ledger
* [Data Model](/accounting/developer/data-model) — entities and relationships
* [GL Invariants](/accounting/developer/gl-invariants) — double-entry guarantees, account & period guards
* [Multi-Tenancy](/accounting/developer/multi-tenancy) — tenant/business isolation and per-business accounting books
* [Reports Internals](/accounting/developer/reports-internals) — how financial reports are computed and snapshotted
* [Number Series](/accounting/developer/number-series) — document-sequence allocation internals
* [API Reference](/accounting/developer/api-reference) — endpoints grouped by controller, with permission slugs

***

The accounting service is the system of record for every business's books. Other modules
(HR, payroll, SACCO, sales) never write ledger rows directly — they emit posting intents
through the [Accounting Bridge](/accounting/developer/accounting-bridge), which the
[Posting Engine](/accounting/developer/posting-engine) turns into balanced, idempotent ledger entries scoped
to the originating business's [accounting book](/accounting/developer/multi-tenancy).