Accounting Model¶

Double-Entry Core¶

Uses standard double-entry accounting. Every financial event (invoice, payment) generates a balanced Journal Entry where Total Debits = Total Credits.

Invoicing¶

Unified invoices table for both Sales and Purchases.

Direction	Accounting Entry
`outgoing`	Sales invoice — Debit AR, Credit Revenue/VAT
`incoming`	Purchase/Expense — Debit Expense/VAT, Credit AP

Payments¶

Direction	Accounting Entry
`incoming`	From customer — Debit Bank, Credit AR
`outgoing`	To supplier — Debit AP, Credit Bank

Data Precision¶

Money: Stored as integers in minor units (e.g., 10.00 EUR = 1000)
Quantity: Stored as integers in micros (e.g., 1.5 units = 1500000)

Architecture (DDD-Hexagonal)¶

domain/ — pure business logic and invariants
application/ — use cases (orchestration)
infrastructure/ — D1 repositories, Hono routes

Entity-Relationship Overview¶

Key entities and their relationships:

COMPANIES ──── COMPANY_USERS ──── USERS
           ├── CONTACTS
           ├── ACCOUNTS
           ├── FISCAL_YEARS ──── ACCOUNTING_PERIODS
           ├── TAX_RATES
           ├── JOURNAL_ENTRIES ──── JOURNAL_ENTRY_LINES
           │                   ──── INVOICES ──── INVOICE_LINES
           ├── PAYMENTS ──── PAYMENT_ALLOCATIONS
           ├── BANK_ACCOUNTS
           ├── DOCUMENTS
           └── AUDIT_LOGS

Key Entity Attributes¶

COMPANIES: id, name, legal_name, vat_number, country, base_currency, fiscal_year_start_month

JOURNAL_ENTRIES: id, company_id, entry_date, source_type, source_id, description, status, created_by, posted_by, reversed_by

INVOICES: id, company_id, contact_id, direction, document_type, issue_date, due_date, currency, status, subtotal_amount, tax_amount, total_amount, amount_paid

PAYMENTS: id, company_id, contact_id, direction, payment_date, amount, currency, bank_account_id, reference, journal_entry_id

ACCOUNTS: id, company_id, code, name, type, subtype, currency, is_system, is_active