> ## 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 Data Model > Developer reference for the persistence model of the Hitaji 360 Accounting service. Developer reference for the persistence model of the Hitaji 360 Accounting service. Every entity below is a real TypeORM class under `hitaji-erp-api/src/accounting/entities/`. Column names are the actual database column names (TypeORM `name:` where it differs from the camelCase property). > **Read this first — the three scoping columns** > > | Column | Meaning | Source | > | -------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------- | > | `tenant_id` | Hard isolation boundary. Every query filters by it. | JWT `tenant_id` claim | > | `workspace_id` | The **accounting book id** this row belongs to. *Not* a task-management workspace. `bookId` and `workspaceId` are 1:1 during the migration window (`AccountingBook.workspaceId`). | request body/query, validated by `AccountingWorkspaceGuard` | > | `business_id` | Present only on a handful of per-business master tables and the posting-internals tables; for transactional rows the owning business is resolved *through* the book (`AccountingRoutingService`). | `X-Business-Id` header | > > See `multi-tenancy.md` for how these are enforced. ## Base classes Most entities extend one of two base classes (`src/common/entities/`): | Base | Adds | Used by | | ------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------- | | `BaseEntity` | `id` (uuid PK), `tenant_id`, `date_created`, `date_updated`, `created_by_id`, `last_updated_by_id`, `is_deleted`, `deleted_at` | Ledger, accounts, periods, payments, masters, etc. | | `SubmittableEntity` (extends `BaseEntity`) | `docstatus` (smallint: 0=Draft, 1=Submitted, 2=Cancelled), `amended_from`, `submitted_at`, `submitted_by_user_id`, `cancelled_at`, `cancelled_by_user_id` | `Invoice`, `Bill`, `Quotation` — documents with the submit/cancel lifecycle | A number of **child-line entities define their own `id`** (and sometimes a nullable `tenant_id`) instead of extending `BaseEntity` — they are reached only through their parent and cascade-delete with it. These are called out in the tables below. *** ## Domain 1 — Chart of Accounts & General Ledger | Entity (`@Entity`) | Purpose | Key columns | Key relations | | ----------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------- | | `Account` (`accounts`) | A chart-of-accounts node (group or postable leaf). | `workspace_id`, `code`, `name`, `type` (`AccountType`), `root_type` (`AccountRootType`), `normal_side` (`AccountNormalSide`), `subtype`, `parent_account_id`, `is_group`, `path`, `allow_direct_posting`, `system_code`, `is_system`, `is_active`, `is_frozen`/`frozen_*`, `merged_into_account_id`, `balance_must_be` | self-ref `parentAccount` / `childAccounts` (`parent_account_id`) | | `AccountingLedgerEntry` (`accounting_ledger_entries`) | The **posted GL row** — one per debit-or-credit leg. The immutable ledger. | `workspace_id`, `account_id`, `journal_entry_id`, `entry_date`, `source_type` (`JournalSourceType`), `source_id`, `debit`/`credit` (numeric 18,4), `contact_id`, `category_id`, `posting_batch_id`, `book_code`, `dimensions` (jsonb), `is_reversal`, `is_opening`, `is_advance`, `against_voucher_type`/`against_voucher_id`, `reversal_of_ledger_entry_id` | `account` (`account_id`), `journalEntry` (`journal_entry_id`, `onDelete RESTRICT`) | | `JournalEntry` (`journal_entries`) | The journal **header** — the draftable/postable unit before it materializes into ledger rows. | `workspace_id`, `entry_number`, `entry_date`, `source_type`, `source_id`, `memo`, `book_code`, `dimensions` (simple-json), `status` (`JournalEntryStatus`: DRAFT/POSTED/REVERSED), `posted_at`, `reversed_by_entry_id`, `voucher_type` (`JournalVoucherType`), `is_opening`, `workflow_state`, `template_id` | `lines` → `JournalLine[]` (cascade); self-ref `reversedByEntry` | | `JournalLine` (`journal_lines`) | A single debit/credit line of a journal entry (own `id`, nullable `tenant_id`). | `workspace_id`, `journal_entry_id`, `account_id`, `debit`/`credit` (numeric 18,4), `currency`, `contact_id`, `category_id`, `cost_center_id`, `against_invoice_id`, `against_bill_id` (AR/AP sub-ledger reconciliation), `cleared_at`/`bank_statement_line_id` (bank-rec clearance) | `journalEntry` (`onDelete CASCADE`), `account` | | `AccountingBook` (`accounting_books`) | A per-business set of books (the ledger "company"). The bridge between `businessId` and the legacy `workspaceId`. | `business_id`, `code` (unique per tenant), `name`, `type` (`AccountingBookType`: STATUTORY/MANAGEMENT/BRANCH/FUND), `currency`, `fiscal_year_start_month`, `chart_template_key`, `workspace_id`, `retained_earnings_account_id`, `opening_balance_equity_account_id`, `status` (`AccountingBookStatus`), `default_expense_claim_payable_account_id` | — (referenced by `Business.defaultBookId`) | | `AccountingPeriod` (`accounting_periods`) | A fiscal period that can be OPEN / CLOSED / LOCKED to gate posting. | `workspace_id`, `name`, `start_date`, `end_date`, `fiscal_year`, `status` (`AccountingPeriodStatus`), `closed_at`, `closed_by_id` | — | ### Core ledger cluster (ER diagram) ```mermaid theme={null} erDiagram ACCOUNTING_BOOK ||--o{ ACCOUNT : "scopes (workspace_id)" ACCOUNTING_BOOK ||--o{ ACCOUNTING_PERIOD : "scopes (workspace_id)" ACCOUNT ||--o{ ACCOUNT : "parent_account_id" JOURNAL_ENTRY ||--o{ JOURNAL_LINE : "lines (cascade)" JOURNAL_ENTRY ||--o{ ACCOUNTING_LEDGER_ENTRY : "posts (journal_entry_id, RESTRICT)" ACCOUNT ||--o{ JOURNAL_LINE : "account_id" ACCOUNT ||--o{ ACCOUNTING_LEDGER_ENTRY : "account_id" JOURNAL_ENTRY ||--o| JOURNAL_ENTRY : "reversed_by_entry_id" ACCOUNTING_BOOK { uuid id PK uuid business_id uuid workspace_id "1:1 with book during migration" enum type "STATUTORY|MANAGEMENT|BRANCH|FUND" enum status } ACCOUNT { uuid id PK uuid workspace_id varchar code enum root_type "ASSET|LIABILITY|EQUITY|INCOME|EXPENSE" enum normal_side "DEBIT|CREDIT" bool is_group bool is_system bool is_frozen uuid merged_into_account_id } ACCOUNTING_PERIOD { uuid id PK uuid workspace_id date start_date date end_date enum status "OPEN|CLOSED|LOCKED" } JOURNAL_ENTRY { uuid id PK uuid workspace_id enum status "DRAFT|POSTED|REVERSED" enum voucher_type enum source_type } JOURNAL_LINE { uuid id PK uuid journal_entry_id FK uuid account_id FK numeric debit numeric credit uuid against_invoice_id uuid against_bill_id } ACCOUNTING_LEDGER_ENTRY { uuid id PK uuid journal_entry_id FK uuid account_id FK numeric debit numeric credit bool is_reversal bool is_opening } ``` > **`JournalEntry`/`JournalLine` vs `AccountingLedgerEntry`** — A journal entry is > the editable/approvable document. On `post()` the posting pipeline writes the > immutable `accounting_ledger_entries` rows (the actual GL). Reports and balances > read from `accounting_ledger_entries`; the `journal_lines` carry the > sub-ledger (`against_invoice_id`/`against_bill_id`) and bank-rec clearance tags. *** ## Domain 2 — Sales (Invoices, Quotations, Credit Notes) | Entity (`@Entity`) | Purpose | Key columns | Key relations | | ----------------------------------- | ------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------- | | `Invoice` (`invoices`) | Sales invoice **and** credit note (discriminated by `documentType`). Extends `SubmittableEntity`. | `workspace_id`, `invoice_number` (unique per workspace), `contact_id`, `issueDate`/`dueDate`, `subtotal`/`taxAmount`/`discountAmount`/`total`/`amountPaid`/`balanceDue` (numeric 18,2), `currency`, `workflowState`, `documentType` (INVOICE/CREDIT\_NOTE), `isReturn`, `returnAgainstId`, `efris*` (EFRIS fiscalisation) | `contact`, `journalEntry`, self-ref `returnAgainstId`, `lines` → `InvoiceLine[]`, `allocations` → `PaymentAllocation[]` | | `InvoiceLine` (`invoice_lines`) | A revenue line on an invoice (own `id`, no `tenant_id`). | `invoice_id`, `lineOrder`, `quantity` (18,4), `unitPrice`, `discountPercent`, `taxRate`, `lineTotal`, `vatAmount`, `income_account_id`, `tax_code_id`, `cost_center_id`, stock refs (`item_id`/`warehouse_id`/`uom_id`) | `invoice` (cascade DELETE), `Account` (`income_account_id`) | | `Quotation` (`quotations`) | Sales quotation, convertible to an invoice. Extends `SubmittableEntity`. | `quotation_number`, `contact_id`, `issueDate`/`validUntil`, totals (18,2), `workflowState`, `convertedToInvoiceId`, `sentAt`/`acceptedAt`/`convertedAt`, `opportunityId` | `contact`, `Invoice` (`convertedToInvoiceId`), `TermsTemplate`, `lines` → `QuotationLine[]` | | `QuotationLine` (`quotation_lines`) | A quotation line; supports alternative-line groups (own `id`). | `quotation_id`, `sortOrder`, `item_id`/`uom_id`, qty/price/discount/tax/lineTotal, `convertedQty`, `isAlternative`, `alternativeGroupIndex` | `quotation` (cascade DELETE) | > Credit notes are `Invoice` rows with `documentType = CREDIT_NOTE`; debit notes > are `Bill` rows with `documentType = DEBIT_NOTE`. Their allocations live in > `payment_allocations` (see Money). *** ## Domain 3 — Purchases (Bills, Expenses, Petty Cash) | Entity (`@Entity`) | Purpose | Key columns | Key relations | | ------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `Bill` (`bills`) | Vendor bill **and** debit note (`documentType`). Extends `SubmittableEntity`. | `bill_number`, `documentType` (BILL/DEBIT\_NOTE), `isReturn`, `returnAgainstId`, `vendor_id`/`vendorName`, `billDate`/`dueDate`, `subtotal`/`taxAmount`/`total`/`amountPaid`/`balanceDue`, `vatTotal`/`whtTotal`, `purchaseOrderId`, `paymentTermId`, `workflowState` | `contact` (`vendor_id`), self-ref `returnAgainstId`, `journalEntry`, `lineItems` → `BillLine[]`, `allocations` → `PaymentAllocation[]` | | `BillLine` (`bill_lines`) | An expense/asset line on a bill (own `id`). | `bill_id`, `quantity`, `unitPrice`/`total`, `taxRate`, `expense_account_id`, `category_id`, `cost_center_id`, `tax_code_id`/`wht_code_id`, `vatAmount`/`whtAmount`, `isFixedAsset`, `asset_category_id`/`assetUsefulLifeMonths` | `bill` (cascade DELETE) | | `Expense` (`expenses`) | Staff/vendor expense claim with tax + WHT breakdown. Extends `BaseEntity` (carries its own `docstatus` smallint). | `expense_number`, `expenseDate`, `contact_id`/`employee_id`, `category_id`/`account_id`/`payment_account_id`/`payable_account_id`, `amount`/`currency`, `exchangeRate`, `grandTotal`/`baseGrandTotal` (18,4), `paymentStatus`, `workflowState`, `cost_center_id` | `contact`, `Account`s, `category`, `journalEntry`/`accrualJournalEntry`, `items` → `ExpenseItem[]`, `claimAdvances` → `ExpenseClaimAdvance[]`, `taxes` → `ExpenseTax[]` | | `ExpenseItem` (`expense_items`) | A line within an expense claim (own `id`). | `expense_id`, `expenseDate`, `category_id`/`account_id`/`claim_type_id`, `claimedAmount`/`sanctionedAmount` (+ `base*` 18,4), `cost_center_id`, `sortOrder` | `expense` (cascade DELETE), `category`, `account`, `ExpenseClaimType` | | `ExpenseTax` (`expense_taxes`) | A tax row on an expense (own `id`). | `expense_id`, `account_id`, `rate`, `taxAmount`/`baseTaxAmount`, `sortOrder` | `expense` (cascade DELETE), `account` | | `ExpenseClaimType` (`expense_claim_types`) | Reusable claim-type template (travel, meals…). | `workspace_id`, `name`, `expense_account_id`, `default_cost_center_id`, `isActive` | `Account`, `CostCenter` | | `ExpenseClaimAdvance` (`expense_claim_advances`) | Allocation bridge expense ↔ salary advance (own `id`). | `expense_id`, `advance_id`, `allocatedAmount` (18,4), `sortOrder` | `expense` (cascade DELETE) | | `PettyCashFund` (`petty_cash_funds`) | A custodian petty-cash float with limit/balance tracking. | `workspace_id`, `name`, `custodian_id`/`custodianName`, `fundLimit`/`currentBalance`/`totalDisbursed`/`totalReplenished`, `status`, `account_id` | `disbursements` → `PettyCashDisbursement[]`, `replenishments` → `PettyCashReplenishment[]` | | `PettyCashDisbursement` (`petty_cash_disbursements`) | A payout from a fund. | `fund_id`, `amount`, `contact_id`, `recipientName`, `purpose`, `category_id`, `receiptAttachment`, `date` | `fund` (cascade DELETE) | | `PettyCashReplenishment` (`petty_cash_replenishments`) | A top-up of a fund from a bank account. | `fund_id`, `amount`, `payment_account_id`, `reference`, `date`, `journal_entry_id` | `fund` (cascade DELETE) | *** ## Domain 4 — Money (Payments, Allocations, Loans, Bank Reconciliation, Debts) | Entity (`@Entity`) | Purpose | Key columns | Key relations | | -------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------- | | `Payment` (`payments`) | Unified Payment-In / Payment-Out (cash receipt or disbursement). | `workspace_id`, `payment_number`, `type` (PAYMENT\_IN/PAYMENT\_OUT), `contact_id`, `paymentDate`, `amount`/`currency`, `account_id`, `paymentMethod`, `status` (DRAFT/SUBMITTED/POSTED), `unallocatedAmount`/`whtTotal`, `advance_id`, `workflowState` | `contact`, `account`, `journalEntry`, `allocations` → `PaymentAllocation[]`, `deductions` → `PaymentDeduction[]` | | `PaymentAllocation` (`payment_allocations`) | N-way matrix linking a money source (payment / credit-note / debit-note) to a target (invoice / bill / expense). Own `id`, nullable `tenant_id`. | source: `payment_id` / `credit_note_invoice_id` / `debit_note_bill_id` (mutually exclusive); target: `invoice_id` / `expense_id` / `bill_id`; refund targets: `payment_target_credit_note_id` / `payment_target_debit_note_id`; `amount` | `payment` (cascade DELETE), `Invoice`/`Bill`/`Expense` targets | | `PaymentDeduction` (`payment_deductions`) | A reduction row on a payment (WHT, bank charge, other). | `workspace_id`, `payment_id`, `deductionType` (WHT/BANK\_CHARGE/OTHER), `withholding_code_id`, `amount`, `account_id`, `memo`, `rowOrder` | `payment` (cascade DELETE), `WithholdingCode` (RESTRICT), `Account` (RESTRICT) | | `PaymentScheduleRow` (`payment_schedule_rows`) | A per-invoice/bill payment milestone expanded from a `PaymentTerm`. | `workspace_id`, `invoice_id` / `bill_id` (mutually exclusive), `rowOrder`, `dueDate`, `portionPercent`/`discountPercent`, `amount`/`paidAmount`/`outstandingAmount`, `discountDeadline` | `Invoice` / `Bill` | | `BankLoan` (`bank_loans`) | A loan facility with amortization schedule. | `workspace_id`, `loan_number`, `name`, `loanType`, `status` (DRAFT/ACTIVE/CLOSED), `lenderName`/`lender_contact_id`, `principalAmount`/`interestRate`/`termMonths`/`repaymentFrequency`, `*_account_id` (liability/interest/disbursement), `outstandingBalance`/`nextPaymentAmount`, `amortizationSchedule` (jsonb) | `repayments` → `BankLoanRepayment[]` | | `BankLoanRepayment` (`bank_loan_repayments`) | One repayment against a loan. | `loan_id`, `repaymentDate`, `principalAmount`/`interestAmount`/`totalAmount`, `payment_account_id`, `referenceNumber`, `journal_entry_id` | `BankLoan` (`loan_id`) | | `BankReconciliation` (`bank_reconciliations`) | A reconciliation session for one bank account over a period. | `workspace_id`, `account_id`/`accountName`, `periodStart`/`periodEnd`, `status` (IN\_PROGRESS/COMPLETED/FAILED), `bankStatementBalance`/`systemBalance`/`difference`, `matchedCount`/`unmatchedCount` | `statementLines` → `BankStatementLine[]` | | `BankStatementLine` (`bank_statement_lines`) | An imported bank-statement transaction line. | `workspace_id`, `account_id`, `reconciliation_id` (nullable), `date`, `description`, `reference`, `amount`, `matchStatus` (UNMATCHED/PARTIALLY\_MATCHED/MATCHED) | `reconciliation` (SET NULL), `matches` → `BankStatementLineMatch[]` | | `BankStatementLineMatch` (`bank_statement_line_matches`) | Allocation of a statement line to a GL `journal_line` (unique per `journal_line_id`). | `workspace_id`, `statement_line_id`, `journal_line_id`, `allocatedAmount` | `BankStatementLine` (cascade DELETE), `JournalLine` (RESTRICT) | | `DebtSettings` (`debt_settings`) | Per-book defaults for non-sale debt receivables (own `id`/`tenant_id`/`workspace_id`, unique per workspace). | `tenant_id`, `workspace_id`, `reasonDefaults` (jsonb), `deposit_to_account_id` | — | *** ## Domain 5 — Masters (Contacts, Categories, Tax, Withholding, Payment Terms) | Entity (`@Entity`) | Purpose | Key columns | Key relations | | ------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------- | | `Contact` (`contacts`) | Unified party master — customer / vendor / employee. | `workspace_id`, `type` (`ContactType`), `firstName`/`lastName`/`companyName`/`displayName`, `emailAddress`/`phoneNumber`, address fields, `taxId`/`nin`/`brn`/`legalName`, `buyerType` (EFRIS), `paymentTermsDays`, `creditLimit`, `crm_contact_id`/`employee_id` | — (self-contained; `employee_id` links HR) | | `ContactBalanceCache` (`contact_balance_cache`) | Cached AR/AP totals per contact (denormalized for perf, unique per workspace+contact). | `workspace_id`, `contact_id`, `outstandingReceivable`/`outstandingPayable` (18,4), `lastRecomputedAt` | — | | `Category` (`categories`) | Hierarchical income/expense category taxonomy. | `workspace_id`, `name`, `default_expense_account_id`/`default_income_account_id`, `parent_category_id`, `sortOrder`, `isActive` | `Account`s, self-ref `parentCategory`/`childCategories` | | `TaxCode` (`tax_codes`) | Per-business VAT/sales-tax code with rate + accounts. **Carries `business_id`.** | `workspace_id`, `business_id`, `code`/`label`, `rate`, `jurisdiction`, `kind` (`TaxCodeKind`: BOTH/INPUT\_ONLY/OUTPUT\_ONLY), `output_account_id`/`input_account_id`, `isCompound`/`isIncludedInPrice`/`isDefault`, `efrisTaxCategoryCode` | `Account` (output/input) | | `WithholdingCode` (`withholding_codes`) | Per-business WHT code with bracket thresholds by vendor category. **Carries `business_id`.** | `workspace_id`, `business_id`, `code`/`label`, `basis`, `payable_account_id`/`recoverable_account_id`, `vendorCategories` (text\[]), `isActive` | `Account`s, `thresholds` → `WithholdingThreshold[]` | | `WithholdingThreshold` (`withholding_thresholds`) | A bracket row (threshold amount → rate%) within a WHT code. | `withholding_code_id`, `thresholdAmount`, `ratePercent`, `rowOrder` | `WithholdingCode` (cascade DELETE) | | `WithholdingBalance` (`withholding_balances`) | Per-party YTD running total for bracket selection (unique per tenant/workspace/business/code/party/FY). **Carries `business_id`.** | `workspace_id`, `business_id`, `withholding_code_id`, `partyType`/`party_id`, `fiscalYear`, `cumulativeAmount`/`cumulativeTaxWithheld` | `WithholdingCode` | | `PaymentTerm` (`payment_terms`) | Per-business payment-term template, expanded to `PaymentScheduleRow` at submit. **Carries `business_id`.** | `workspace_id`, `business_id`, `name`, `rows` (jsonb), `isDefault` | — | | `TermsTemplate` (`terms_templates`) | Reusable legal/commercial terms text for invoices/bills. | `workspace_id`, `name`, `body`, `isDefault` | — | *** ## Domain 6 — Budgeting & Cost Centers | Entity (`@Entity`) | Purpose | Key columns | Key relations | | ----------------------------- | --------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------- | | `Budget` (`budgets`) | Annual/period budget header with workflow state. | `workspace_id`, `name`, `fiscalYear`, `periodStart`/`periodEnd`, `totalAmount`, `workflowState`, `docstatus`, `submittedAt`/`approvedAt` | `lines` → `BudgetLine[]` (cascade) | | `BudgetLine` (`budget_lines`) | A monthly budget row per cost-center line (own `id`). | `workspace_id`, `budget_id`, `cost_center_id`, `periodMonth` (YYYY-MM), `budgetedAmount`/`annualAmount`, `lineGroupKey`, `distributionMode` (even/manual) | `Budget` (cascade DELETE), `CostCenter` | | `CostCenter` (`cost_centers`) | Hierarchical cost-allocation dimension (nested-set tree). | `workspace_id`, `code` (unique per workspace), `name`, `parent_id`, `lft`/`rgt` (nested-set pointers), `isGroup`/`isActive`, `hr_department_id`/`org_unit_id`, `displayOrder` | self-ref `parent`/`children` | *** ## Domain 7 — Posting Internals (Outbox, Source-Link, Idempotency, Profiles, Audit) These are the plumbing that lets other products post into accounting idempotently and durably. They scope by `tenant_id` (+ `business_id`/`book_id`), **not** `workspace_id`. | Entity (`@Entity`) | Purpose | Key columns | Key relations | | ---------------------------------------------------------- | ------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------- | | `AccountingIntentOutbox` (`accounting_intent_outbox`) | Durable async outbox of posting intents (idempotent replay). | `business_id`, `book_id`, `productKey`, `intentType`/`sourceId`/`dedupeKey`, `payloadJson` (jsonb), `status` (PENDING/PROCESSED/FAILED), `attemptCount`, `availableAt`/`processedAt`, `lastError` | — | | `AccountingSourceLink` (`accounting_source_links`) | Canonical 1:1 link from a product source (Invoice, Bill…) to its accounting artifact. | `book_id`, `productKey`, `sourceType`/`sourceId`, `accountingDocumentType` (JOURNAL/DOCUMENT), `accountingDocumentId`/`journalEntryId`, `postingStatus` (PENDING/POSTED/FAILED), `idempotencyKey`, `lastError` | — | | `PostingIdempotencyKey` (`posting_idempotency_keys`) | Per-journal-entry dedup key preventing double-post (own `id`/`tenant_id`, unique). | `tenant_id`, `journal_entry_id`, `idempotencyKey`, `createdAt` | — | | `AccountingPostingProfile` (`accounting_posting_profiles`) | Product → GL mapping rules (e.g. `retail.sale` → DR AR / CR revenue). | `book_id`, `productKey`, `transactionType`, `version`, `rulesJson` (jsonb), `isDefault`/`isActive` | — | | `AccountingAuditEvent` (`accounting_audit_events`) | Immutable audit trail of accounting entity state changes. | `workspace_id`, `entityType`/`action`, `entity_id`, `occurredAt`, `summary`, `metadata` (simple-json) | — | *** ## Domain 8 — Sequences & lifecycle records | Entity (`@Entity`) | Purpose | Key columns | Key relations | | ----------------------------------------------------------- | ---------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------ | | `DocumentSequence` (`accounting_document_sequences`) | Per-workspace counter for document numbering (Invoice#, Bill#…). | `workspace_id`, `sequenceKey` (unique per workspace), `currentValue` (bigint) | — | | `OpeningBalanceBatch` (`opening_balance_batches`) | Wrapper for a bulk opening-balance entry set (GL + AR/AP). | `workspace_id`, `name`, `asOfDate`, `status` (DRAFT/SUBMITTED/POSTED), `journal_entry_id`, `notes` | `JournalEntry`, `lines` → `OpeningBalanceLine[]` | | `OpeningBalanceLine` (`opening_balance_lines`) | An opening-balance row — GL account or AR/AP link (own `id`/`tenant_id`/`workspace_id`). | `batch_id`, `lineType` (GL\_ACCOUNT/RECEIVABLE/PAYABLE), `account_id`/`contact_id`, `documentNumber`/`linked_*`, `debit`/`credit` | `OpeningBalanceBatch` (cascade DELETE) | | `AccountMerge` (`account_merges`) | Audit log of a GL account merge (source → target). | `workspace_id`, `source_account_id`/`target_account_id`, `mergedAt`, `merged_by_user_id`, `glRowsRewritten`, `reason` | — | | `AccountPeriodSummary` (`account_period_summaries`) | Cached per-account period debit/credit totals for trial-balance perf. | `workspace_id`, `account_id`, `periodKey` (YYYY-MM), `totalDebit`/`totalCredit` (18,4), `computedAt` | — | | `AccountingYearEndClose` (`accounting_year_end_closes`) | Year-end closing record (P\&L → retained earnings). | `workspace_id`, `fiscalYear` (unique per workspace), `periodStart`/`periodEnd`/`closeDate`, `journal_entry_id`, `retained_earnings_account_id`, `netIncome`, `notes` | `JournalEntry` | | `PeriodReopenRequest` (`period_reopen_requests`) | Approval workflow for reversing a period lock. | `workspace_id`, `period_id`, `requested_by_user_id`, `reason`, `status` (PENDING/APPROVED/REJECTED/CANCELLED), `resolved_*` | — | | `JournalEntryTemplate` (`journal_entry_templates`) | Reusable JE template for recurring posting patterns. **Carries `business_id`.** | `workspace_id`, `business_id`, `name`, `defaultVoucherType`, `defaultMemo`, `created_by_user_id` | `lines` → `JournalEntryTemplateLine[]` | | `JournalEntryTemplateLine` (`journal_entry_template_lines`) | A line of a JE template (account + side). | `template_id`, `lineOrder`, `account_id`, `description`, `side` (debit/credit) | `JournalEntryTemplate` (cascade DELETE) | | `RecurringTransaction` (`recurring_transactions`) | Scheduler config to auto-generate invoices/bills/expenses on a cadence. | `workspace_id`, `name`, `entityType`, `frequency` (DAILY…ANNUALLY), `startDate`/`endDate`/`nextOccurrence`/`lastGenerated`, `status` (ACTIVE/PAUSED/INACTIVE), `occurrenceCount`/`maxOccurrences`, `templateData` (jsonb) | `history` → `RecurringTransactionHistory[]` | *** ## `JournalSourceType` — the product provenance enum `AccountingLedgerEntry.source_type` / `JournalEntry.source_type` tags every GL row with the upstream module that produced it. The full enum (`enums/journal-source-type.enum.ts`) includes the native accounting sources (`INVOICE`, `BILL`, `PAYMENT`, `RECEIPT`, `MANUAL`, `OPENING_BALANCE`, `ADJUSTMENT`, `CREDIT_NOTE`, `PETTY_CASH`, `BANK_LOAN`) plus cross-product sources that bridge into accounting: payroll/HR (`PAYROLL`, `SALARY_ADVANCE`, `EMPLOYEE_LOAN`, `SEPARATION_SETTLEMENT`, `GRATUITY_PROVISION`, `STATUTORY_REMITTANCE`, `REIMBURSEMENT`, `IMPREST`), fixed-assets (`ASSET_*`, `DEPRECIATION`), retail (`RETAIL_*`), agriculture (`AGRI360_*`), SACCO (`SACCO_*`), and faith (`FAITH360_GIVING`). *** ## Gaps / notes for reviewers * The child-line entity field lists (Domains 2–8) and the `business_id` annotations were extracted by reading each entity file; spot-verified `Invoice`, `JournalLine`, `Account`, `AccountingBook`, `AccountingPeriod`, `JournalEntry` directly. If you change a column, regenerate the relevant table. * `Invoice`, `Bill`, `Quotation` extend `SubmittableEntity` (docstatus lifecycle); `Expense` and `Budget` carry a `docstatus` column but extend `BaseEntity`. * Several entities referenced here have additional reporting/scheduling siblings not tabulated (e.g. `AccountingReportPreset`, `AccountingReportSchedule`, `AccountingReportSnapshot`, `ChartImportBatch`, `AccountingChartSetup`, `PrintSettings`, `ReminderSettings`, `RecurringTransactionHistory`). See `docs/accounting-reports.md` for the reporting cluster.