--- id: RESP-ACC title: Accounting Responsibilities product_area: accounting revision: 1 status: draft design_intent: proposed source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f modules: - module: MOD-ACC-PRD owns: - DOM-ACC-PRD-001 - DOM-ACC-PRD-002 - DOM-ACC-PRD-004 exposes: operations: - getProductsHealth - listProductTypes - createProduct - listProducts - getProduct - updateProduct - deleteProduct - retireProduct - reactivateProduct - getProductAccounting - replaceProductAccounting - deleteProductAccounting - listProductsWithoutAccounting - replaceProductAccountings - listProductTypeTaxClasses - getProductTypeTaxClass - replaceProductTypeTaxClass - deleteProductTypeTaxClass - accounting.save_product - accounting.retire_product - accounting.resolve_product_tax_class events: [] delegates: - concern: 'Financial reference records: units, currencies, exchange rates, price defaults, accounts, dimensions, merchant accounts and tax classes' to: MOD-ACC-BKS - concern: Financial document lines that capture a product reference, price and tax class to: MOD-ACC-TRX - concern: Ledger posting and selection of setup accounts or unit fallback accounts to: MOD-ACC-BAT - concern: Product references used by installment lines to: MOD-BIL-BIL - concern: Audience and period definitions, purchase price calculation, conversion, migrated audience completion and the future tax ownership transfer to: MOD-COM-CAT - concern: Purchase enforcement of discounts and limits, task execution and selected confirmation sending to: MOD-COM-ORD - concern: Specialized records belonging to domain-owned product kinds to: MOD-MBR-STR and the Commerce and Events applications - concern: Types and queues referenced by product task instructions to: MOD-CRM-ACT - concern: Owned and shared confirmation content, its validation and message sending to: MOD-PFM-NOT - concern: Registration of standard product metadata with no declared custom-field support to: MOD-PFM-MTD - concern: Workspace application access and evaluation of role permissions to: MOD-PFM-SEC - concern: The shared editor control for purchase eligibility to: MOD-PFM-ELG - concern: Execution of workspace exports and purges using the Products dataset to: MOD-ACC-BKS (maintenance) and MOD-PFM-TNL - concern: Revision history and change announcements if Product adopts them to: Platform record history and change-event rules, when adopted - concern: Publication and intake of products through any future Submissions binding to: Submissions product area guarantees: - INV-DOM-ACC-PRD-001-01 - INV-DOM-ACC-PRD-001-03 - INV-DOM-ACC-PRD-001-07 - INV-DOM-ACC-PRD-001-08 - INV-DOM-ACC-PRD-001-10 - INV-DOM-ACC-PRD-001-13 - INV-DOM-ACC-PRD-001-14 - INV-DOM-ACC-PRD-001-16 - INV-DOM-ACC-PRD-002-01 - INV-DOM-ACC-PRD-002-03 - INV-DOM-ACC-PRD-002-06 - INV-DOM-ACC-PRD-004-01 - INV-DOM-ACC-PRD-004-02 - INV-DOM-ACC-PRD-004-09 - INV-DOM-ACC-PRD-004-11 - INV-DOM-ACC-PRD-004-13 - module: MOD-ACC-CLS owns: - DOM-ACC-CLS-001 - DOM-ACC-CLS-002 - DOM-ACC-CLS-003 - DOM-ACC-CLS-004 exposes: operations: - listFiscalClosePeriods - getFiscalCloseReadiness - getFiscalCloseAuthorization - closeFiscalPeriod - reopenFiscalPeriod - listFiscalCloseRuns - getFiscalCloseRun - retryFiscalCloseRun - cancelFiscalCloseRun - getFiscalCloseRecord events: - fiscal_close.readiness_blocked - fiscal_close.warnings_unacknowledged - fiscal_close.step_skipped - fiscal_close.snapshot_waiting - fiscal_close.period_reopened - fiscal_close.run_cancelled delegates: - concern: >- Calendar records, business units and the accounting policy that close consumes. to: MOD-ACC-BKS - concern: >- Batch posting, period protection, close system batches and deferred-revenue schedules. to: MOD-ACC-BAT - concern: >- Financial documents used by readiness and the receivables-aging report type. to: MOD-ACC-TRX - concern: >- Payment assessment, reconciliation findings and movement of late effects to an open month. to: MOD-ACC-REC - concern: >- Durable execution, recovery reconciliation and the two execution machines. to: MOD-PFM-OPS - concern: Receivables-aging execution through the snapshot library. to: MOD-PFM-QRY - concern: 'Identity, action authority and participant display names.' to: MOD-PFM-SEC - concern: >- Workspace export and erasure coordinated through Accounting Maintenance participants. to: MOD-PFM-TNL - concern: >- Custom-field registration remains unverified; record history, notifications and attention are not produced by the examined close code. to: Platform (not used by this module) guarantees: - INV-DOM-ACC-CLS-001-02 - INV-DOM-ACC-CLS-001-03 - INV-DOM-ACC-CLS-001-06 - INV-DOM-ACC-CLS-001-07 - INV-DOM-ACC-CLS-001-08 - INV-DOM-ACC-CLS-001-09 - INV-DOM-ACC-CLS-002-01 - INV-DOM-ACC-CLS-002-03 - INV-DOM-ACC-CLS-002-04 - INV-DOM-ACC-CLS-002-10 - INV-DOM-ACC-CLS-003-01 - INV-DOM-ACC-CLS-003-02 - INV-DOM-ACC-CLS-003-05 - INV-DOM-ACC-CLS-003-07 - INV-DOM-ACC-CLS-003-11 - INV-DOM-ACC-CLS-004-03 - INV-DOM-ACC-CLS-004-05 - INV-DOM-ACC-CLS-004-08 - INV-DOM-ACC-CLS-004-09 - module: MOD-ACC-BAT owns: - DOM-ACC-BAT-001 - DOM-ACC-BAT-003 - DOM-ACC-BAT-004 - DOM-ACC-BAT-005 exposes: operations: - getBatchesHealth - createBatch - listBatches - getDependentBatches - getBatch - updateBatch - closeBatch - reopenBatch - archiveBatch - unarchiveBatch - listBatchActions - performBatchAction - deleteBatch - createRecurringBatch - listRecurringBatches - getRecurringBatch - updateRecurringBatch - deleteRecurringBatch - listRecurringBatchRuns - previewRecurringBatchRoll - getBatchAssignmentSettings - saveBatchAssignmentSettings - deleteBatchAssignmentSettings - evaluateBatchAssignment - postBatches - unpostBatches - previewBatchPostings - listSubledgerEntries - getSubledgerEntry - describeInvoiceLineRevenue - 'postSystemBatch (in-process, fiscal close)' - 'reverseSystemBatch (in-process, fiscal close)' - 'recogniseDueEntries (in-process, fiscal close)' - 'unrecogniseEntries (in-process, fiscal close)' - 'defaultBatchFor (in-process, Transactions)' events: - >- accounting.batches_awaiting_posting attention item (behind the attention publishing switch) - job.step.progress events of the posting and unposting jobs delegates: - concern: >- Financial entities, calendars, account and dimension definitions, currencies and unit posting policy to: MOD-ACC-BKS - concern: >- Product accounting definitions, deferral inputs and revenue allocation configuration to: MOD-ACC-PRD - concern: >- Source document lifecycles, document batch reassignment and storage of line snapshots controlled by posting to: MOD-ACC-TRX - concern: >- Period completion and reopening orchestration consuming system-accounting functions to: MOD-ACC-CLS - concern: >- Payout investigation and the accounting requests produced by reconciliation to: MOD-ACC-REC - concern: >- Owned schedule storage and dispatch, lifecycle participants and workspace-export orchestration to: Accounting maintenance module - concern: HTTP authorization and evaluation of the exact operation permission to: MOD-PFM-SEC - concern: >- Durable execution presentation and monitoring; generic reconciliation does not imply a registered posting reconciler to: MOD-PFM-OPS - concern: 'Query serving, recipes and financial reporting projections' to: MOD-PFM-QRY - concern: 'Attention presentation, responsibility resolution and escalation' to: MOD-PFM-ELG - concern: Workspace deletion and export orchestration triggers to: MOD-PFM-TNL - concern: No custom-field capability is adopted for batch-domain records to: not delegated (no custom fields) - concern: >- Only last-modified facts and accounting-generation history exist; generic batch record history is not adopted to: not delegated (FND-ACC-BAT-045) - concern: External-ledger delivery has no implemented completion path to: not built (FND-ACC-BAT-022) guarantees: - INV-DOM-ACC-BAT-001-01 - INV-DOM-ACC-BAT-001-02 - INV-DOM-ACC-BAT-001-03 - INV-DOM-ACC-BAT-001-04 - INV-DOM-ACC-BAT-001-05 - INV-DOM-ACC-BAT-001-06 - INV-DOM-ACC-BAT-001-07 - INV-DOM-ACC-BAT-001-08 - INV-DOM-ACC-BAT-001-10 - INV-DOM-ACC-BAT-001-12 - INV-DOM-ACC-BAT-003-01 - INV-DOM-ACC-BAT-003-02 - INV-DOM-ACC-BAT-003-03 - INV-DOM-ACC-BAT-003-04 - INV-DOM-ACC-BAT-003-05 - INV-DOM-ACC-BAT-003-06 - INV-DOM-ACC-BAT-003-07 - INV-DOM-ACC-BAT-004-01 - INV-DOM-ACC-BAT-004-02 - INV-DOM-ACC-BAT-004-03 - INV-DOM-ACC-BAT-004-04 - INV-DOM-ACC-BAT-004-05 - INV-DOM-ACC-BAT-004-06 - INV-DOM-ACC-BAT-004-08 - INV-DOM-ACC-BAT-005-01 - INV-DOM-ACC-BAT-005-03 - INV-DOM-ACC-BAT-005-05 - module: MOD-ACC-BKS owns: - DOM-ACC-BKS-001 - DOM-ACC-BKS-002 - DOM-ACC-BKS-003 - DOM-ACC-BKS-004 - DOM-ACC-BKS-006 exposes: operations: - getConfigurationHealth - createBusinessUnit - listBusinessUnits - getBusinessUnit - updateBusinessUnit - deleteBusinessUnit - listDefaultGlAccounts - assignDefaultGlAccount - clearDefaultGlAccount - listCurrencies - listDefaultGlAccountPurposes - listPaymentProcessors - createGlAccount - listGlAccounts - getGlAccount - updateGlAccount - deleteGlAccount - createBankAccount - listBankAccounts - getBankAccount - updateBankAccount - deleteBankAccount - createMerchantAccount - listMerchantAccounts - getMerchantAccount - updateMerchantAccount - deleteMerchantAccount - createDepartment - listDepartments - getDepartment - updateDepartment - deleteDepartment - createAccountingProject - listAccountingProjects - getAccountingProject - updateAccountingProject - deleteAccountingProject - createPaymentTerms - listPaymentTerms - getPaymentTerms - updatePaymentTerms - deletePaymentTerms - createPaymentMethod - listPaymentMethods - getPaymentMethod - updatePaymentMethod - createTaxClass - listTaxClasses - getTaxClass - updateTaxClass - deleteTaxClass - createTaxZone - listTaxZones - getTaxZone - updateTaxZone - deleteTaxZone - listExchangeRates - createExchangeRate - resolveExchangeRate - fillExchangeRates - getExchangeRate - updateExchangeRate - deleteExchangeRate - generateFiscalYears - listFiscalYears - getFiscalYear - updateFiscalYear - deleteFiscalYear - getCurrentFiscalPeriod - getFiscalPeriodForDate - createDocumentTemplate - listDocumentTemplates - getDocumentTemplate - updateDocumentTemplate - deleteDocumentTemplate - duplicateDocumentTemplate - previewDocumentTemplate - listDocumentTemplateVariables - getSettings - updateSettings - getSchedulingHealth - previewSchedule - listScheduleRuns - describe - provision - verifyProvisioned - purge - inventory - export events: - >- schedule run message (Accounting schedules queue, internal to the module) delegates: - concern: >- Identity, roles, application access, licensing and permission evaluation to: MOD-PFM-SEC - concern: >- Workspace ownership and orchestration of provisioning, export and erasure to: MOD-PFM-TNL - concern: 'Provider bindings, credentials and exchange-rate gateway calls' to: MOD-PFM-INT - concern: Execution of the registered business-unit query to: MOD-PFM-QRY - concern: >- Shared custom-field, form and layout infrastructure; Books declares no such capability to: MOD-PFM-MTD - concern: Configuration navigation and console hosting to: MOD-PFM-CSH - concern: >- Tax determination and the recorded future ownership of editable tax setup to: MOD-COM-ORD - concern: Period close and reopen standing to: MOD-ACC-CLS - concern: Posting-time account resolution and ledger processing to: MOD-ACC-BAT - concern: Document production using configuration and template selection to: MOD-ACC-TRX - concern: Merchant settlement fields and payout reconciliation to: MOD-ACC-REC - concern: Recurring billing preparation whose timing remains in Accounting to: MOD-BIL-BIL - concern: 'Potential configuration revision history, still an open product choice' to: MOD-PFM-OPS guarantees: - INV-DOM-ACC-BKS-001-01 - INV-DOM-ACC-BKS-001-02 - INV-DOM-ACC-BKS-001-03 - INV-DOM-ACC-BKS-001-04 - INV-DOM-ACC-BKS-001-05 - INV-DOM-ACC-BKS-001-06 - INV-DOM-ACC-BKS-001-07 - INV-DOM-ACC-BKS-001-08 - INV-DOM-ACC-BKS-002-01 - INV-DOM-ACC-BKS-002-02 - INV-DOM-ACC-BKS-002-03 - INV-DOM-ACC-BKS-002-04 - INV-DOM-ACC-BKS-002-05 - INV-DOM-ACC-BKS-002-06 - INV-DOM-ACC-BKS-002-07 - INV-DOM-ACC-BKS-002-08 - INV-DOM-ACC-BKS-002-09 - INV-DOM-ACC-BKS-003-01 - INV-DOM-ACC-BKS-003-02 - INV-DOM-ACC-BKS-003-03 - INV-DOM-ACC-BKS-003-04 - INV-DOM-ACC-BKS-003-05 - INV-DOM-ACC-BKS-003-06 - INV-DOM-ACC-BKS-004-01 - INV-DOM-ACC-BKS-004-02 - INV-DOM-ACC-BKS-004-03 - INV-DOM-ACC-BKS-004-04 - INV-DOM-ACC-BKS-004-05 - INV-DOM-ACC-BKS-004-06 - INV-DOM-ACC-BKS-006-01 - INV-DOM-ACC-BKS-006-02 - INV-DOM-ACC-BKS-006-03 - INV-DOM-ACC-BKS-006-04 - INV-DOM-ACC-BKS-006-05 - INV-DOM-ACC-BKS-006-06 - INV-DOM-ACC-BKS-006-07 - INV-DOM-ACC-BKS-006-08 - INV-DOM-ACC-BKS-006-09 - module: MOD-ACC-REC owns: - DOM-ACC-REC-001 - DOM-ACC-REC-002 - DOM-ACC-REC-003 - DOM-ACC-REC-004 - DOM-ACC-REC-005 exposes: operations: - listPayouts - createPayout - checkPayoutDuplicates - getPayout - updatePayout - voidPayout - verifyPayoutBank - attachPayoutEvidence - listPayoutEvents - listReconciliationBatches - createReconciliationBatch - getReconciliationBatch - updateReconciliationBatchNotes - listReconciliationCandidates - claimReconciliationItems - releaseReconciliationItems - acceptAuthoritativeCandidates - addReconciliationManualItem - removeReconciliationManualItem - dismissReconciliationItem - undismissReconciliationItem - listReconciliationSourceBatches - listReconciliationBatchEvents - finalizeReconciliationBatch - voidReconciliationBatch - reverseReconciliationBatch - approveReconciliationBatchReversal - getReconciliationReadiness - listSettlementItems - summarizeSettlementItems - getSettlementItem - splitSettlementItem - resolveSettlementItem - listReconciliationExceptions - createReconciliationException - getReconciliationException - updateReconciliationException - addReconciliationExceptionNote - setReconciliationExceptionStep - resolveReconciliationException - acceptReconciliationException - approveReconciliationExceptionAcceptance - withdrawReconciliationExceptionAcceptance - runReconciliationScheduledWork - getReconciliationOverview - recordSettlementItem - markSettlementItemEligible - assessReconciliationReadiness - assertPeriodWritable - listPostingsInBatches - listPendingPostings - loadPosting events: - accounting.reconciliation_blockers attention item - reconciliation audit event - accounting.reconciliation.overdue-sweep, drift-check and idempotency-purge occurrences delegates: - concern: Account references, settlement timing, approval policy and fiscal calendar configuration to: MOD-ACC-BKS - concern: Financial source documents and the transactions that record settlement effects to: MOD-ACC-TRX - concern: Operational batch selection and execution of requested ledger entries to: MOD-ACC-BAT - concern: Period completion, reopening and retained close evidence to: MOD-ACC-CLS - concern: Shared Accounting schedule storage, dispatch and consumption to: MOD-ACC-BKS - concern: Application access, command authority and isolation of workspace records to: MOD-PFM-SEC - concern: Delivery of attention to the registered reconciliation audience to: MOD-PFM-ELG - concern: Execution of workspace record exports to: MOD-PFM-QRY - concern: Exception object registration without a custom-field declaration to: MOD-PFM-MTD - concern: Shared execution facilities; reconciliation retains its own activity records to: MOD-PFM-OPS - concern: Processor and bank integration planned beyond manual entry to: MOD-PFM-INT - concern: Future intake; examined operations have no publication binding to: submissions guarantees: - INV-DOM-ACC-REC-001-01 - INV-DOM-ACC-REC-001-04 - INV-DOM-ACC-REC-001-05 - INV-DOM-ACC-REC-002-01 - INV-DOM-ACC-REC-002-02 - INV-DOM-ACC-REC-002-05 - INV-DOM-ACC-REC-002-08 - INV-DOM-ACC-REC-003-02 - INV-DOM-ACC-REC-003-04 - INV-DOM-ACC-REC-003-06 - INV-DOM-ACC-REC-003-08 - INV-DOM-ACC-REC-003-10 - INV-DOM-ACC-REC-004-01 - INV-DOM-ACC-REC-004-04 - INV-DOM-ACC-REC-005-01 - INV-DOM-ACC-REC-005-02 - INV-DOM-ACC-REC-005-03 - module: MOD-ACC-TRX owns: - DOM-ACC-TRX-001 - DOM-ACC-TRX-003 - DOM-ACC-TRX-004 - DOM-ACC-TRX-005 - DOM-ACC-TRX-006 exposes: operations: - getTransactionsHealth - reassignInvoiceBatch - createInvoiceDraft - updateInvoiceDraft - getInvoice - deleteInvoiceDraft - listInvoices - issueInvoice - convertProFormaInvoice - voidInvoice - changeInvoiceDueDate - changeInvoiceTerms - amendInvoice - updateInvoiceDetails - describePayableInvoice - describePayableInvoices - listOpenInvoices - renderInvoice - emailInvoice - listInvoiceActions - performInvoiceAction - reassignCreditMemoBatch - updateCreditMemoDetails - createCreditMemo - getCreditMemo - listCreditMemos - voidCreditMemo - listCreditMemoActions - performCreditMemoAction - reassignDebitMemoBatch - updateDebitMemoDetails - createDebitMemo - getDebitMemo - listDebitMemos - voidDebitMemo - listDebitMemoActions - performDebitMemoAction - reassignWriteOffBatch - updateWriteOffDetails - createWriteOff - getWriteOff - listWriteOffs - reverseWriteOff - listWriteOffActions - performWriteOffAction - reassignPaymentBatch - updatePaymentDetails - receivePayment - getPayment - listPayments - listUnappliedPayments - getPaymentIntent - allocatePayment - reallocatePayment - voidPayment - failLostAnswer - settleLostAnswer - listPaymentActions - performPaymentAction - reassignCreditBatch - updateCreditDetails - reassignCreditApplicationBatch - updateCreditApplicationDetails - createCredit - getCredit - listCredits - listOpenCredits - voidCredit - listCreditActions - performCreditAction - applyCredit - getCreditApplication - listCreditApplications - reverseCreditApplication - reversePayment - listPaymentReversals - markPaymentSettled - openDispute - getDispute - listPaymentDisputes - closeDispute - requestRefund - getRefund - listRefunds - approveRefund - executeRefund - cancelRefund - listRefundActions - performRefundAction - settle - getSettlement - recordRemittance - listRemittances - getRemittance - voidRemittance - listExpectedRemittances - reverseBilling - previewReversal - getReversal - listServicePeriods - receiveStripeWebhook - getPaymentClientSideInfo - getStripeClientSideInfo - createStripeSetupIntent - getStripeSettings - saveStripeSettings - calculateTax - getArAging - summarizeCustomer - getCustomerTerms - putCustomerTerms - deleteCustomerTerms events: - >- receivable_event change event (stream receivable_event, remote handler commerce-financial-facts) - accounting.processor_answer_lost attention item delegates: - concern: >- Batch grouping and assignment, ledger posting, posting account selection and revenue recognition schedules to: MOD-ACC-BAT - concern: >- Accounting units and configuration, including accounts, collection methods, rates, templates and currently retained tax setup to: MOD-ACC-BKS - concern: Saleable products and their accounting configuration to: MOD-ACC-PRD - concern: >- Accounting calendar, period closure and the planned close-triggered capture request to: MOD-ACC-CLS - concern: 'Processor settlement movements, payouts and bank matching' to: MOD-ACC-REC - concern: >- Automated billing and collection plans, notices and the planned collection-hold integration to: MOD-BIL-BIL - concern: >- Commerce order, checkout and target tax ownership, with financial facts supplying its order-money projection to: MOD-COM-ORD (Commerce) - concern: >- Billed-party identity, affiliation, contact details and exemption context to: MOD-CRM-ENT - concern: >- Caller authentication, service identity and authorization infrastructure to: MOD-PFM-SEC - concern: >- Financial dataset querying, registered recipes and export infrastructure to: MOD-PFM-QRY - concern: Delivery and outcome tracking for invoice communications to: MOD-PFM-NOT - concern: >- Snapshot run identity, operator rerun and backfill requests and durable execution presentation to: MOD-PFM-OPS - concern: Attention routing for uncertain electronic collection and return to: MOD-PFM-ELG - concern: 'Processor transport, connectors and integration-event delivery' to: MOD-PFM-INT - concern: >- Workspace deletion admission and invocation of this module's purge participant to: Platform workspace lifecycle - concern: >- No custom-field delegation for transaction records under the recorded opt-in direction to: not delegated - concern: >- Module-retained financial facts and document history without a shared history presentation to: not delegated guarantees: - INV-DOM-ACC-TRX-001-04 - INV-DOM-ACC-TRX-001-05 - INV-DOM-ACC-TRX-001-06 - INV-DOM-ACC-TRX-001-09 - INV-DOM-ACC-TRX-001-11 - INV-DOM-ACC-TRX-001-16 - INV-DOM-ACC-TRX-003-04 - INV-DOM-ACC-TRX-003-05 - INV-DOM-ACC-TRX-003-06 - INV-DOM-ACC-TRX-003-07 - INV-DOM-ACC-TRX-003-09 - INV-DOM-ACC-TRX-003-10 - INV-DOM-ACC-TRX-003-11 - INV-DOM-ACC-TRX-004-03 - INV-DOM-ACC-TRX-004-04 - INV-DOM-ACC-TRX-004-07 - INV-DOM-ACC-TRX-005-06 - INV-DOM-ACC-TRX-005-09 - INV-DOM-ACC-TRX-005-11 - INV-DOM-ACC-TRX-006-01 - INV-DOM-ACC-TRX-006-02 - INV-DOM-ACC-TRX-006-04 - INV-DOM-ACC-TRX-006-06 - INV-DOM-ACC-TRX-006-12 evidence: - >- services-accounting at f47cb263: modules/products/**; aws/accounting.service.ts (products, product-accounting, tax-classes permissions); docs/accounting/products.md; docs/architecture/accounting-2.0/03-module-structure.md; docs/architecture/realignment-2026-10-22/ownership.md. - 'rhythm-v2-docs: specs/PRODUCT-AREAS.md (Accounting modules); specs/accounting/products/MODULE.md; specs/accounting/products/design/contracts/SVC-ACC-PRD-products.md.' - >- services-accounting at f47cb263: modules/fiscal-close/**; aws/accounting.service.ts (fiscal-periods permissions); modules/batches/services/posting-period-guard.ts; modules/maintenance/services/participants/fiscal-close-participant.ts; docs/architecture/accounting-2.0/03-module-structure.md, 11-platform.md. - >- rhythm-v2-docs: specs/PRODUCT-AREAS.md (Accounting modules); specs/accounting/close/MODULE.md; specs/accounting/close/design/contracts/SVC-ACC-CLS-fiscal-close.md. - >- Job-local event names match SVC-ACC-CLS-fiscal-close; no event-bus publication is declared. - >- services-accounting at f47cb263: modules/batches/**; aws/accounting.service.ts (batch permission groups); aws/accounting.attention.ts, accounting.responsibilities.ts, accounting.queries.ts, accounting.export-datasets.ts; docs/architecture/realignment-2026-10-22/ownership.md - >- rhythm-v2-docs: specs/PRODUCT-AREAS.md (Accounting modules); specs/accounting/batches/design/contracts/SVC-ACC-BAT-batches.md - >- services-accounting at f47cb263: modules/books/**, modules/maintenance/** (route declarations, persistence, participants) - >- services-accounting at f47cb263: docs/architecture/accounting-2.0/03-module-structure.md §4 - >- services-accounting at f47cb263: modules/reconciliation/**; aws/accounting.service.ts; aws/accounting.responsibilities.ts; docs/architecture/realignment-2026-10-22/ownership.md; docs/reconciliation/architecture.md §5.1, §9, §19; docs/milestones/plans/ACCT-M8-plan.md. - >- react-console at baf6dae3: lib/accounting/reconciliation/store.tsx, load.ts, adapter.ts, client.ts; components/accounting/reconciliation/**. - >- services-accounting at f47cb263: modules/transactions/**; aws/accounting.service.ts, accounting.service-functions.ts, accounting.change-events.ts, accounting.attention.ts; docs/architecture/accounting-2.0/** (chiefly 02-decisions.md §2.13 on ownership). - >- rhythm-v2-docs: specs/PRODUCT-AREAS.md (Accounting modules); specs/accounting/transactions/MODULE.md; specs/accounting/transactions/design/**. - >- The Platform standards repository was not readable by this draft; the delegations to Platform follow Accounting’s own records of them. --- # Accounting Responsibilities ## How the Product Area Is Divided Accounting keeps an association's financial records and the configuration behind them. Books holds the business units, the chart of accounts and the other reference records everything else points at. Products holds the shared catalogue of what is sold, with its prices, selling settings and accounting treatment. Transactions holds invoices, memos, payments and the other documents; Batch Management groups and posts them; Reconciliation and Month-end Close check and close the books. Only the Products module has a design so far; the others are named so the boundary is clear and each gets its own section when its design is drafted. ## Products Products maintains the common catalogue record, registered kinds, price grids, accounting setups and workspace tax defaults for each kind. Its service declares 18 HTTP operations and three database functions, including the public health operation and the functions domains use within their own transactions. The service contract identifies their individual authorization boundaries. No event publication is declared. The cited invariants state both requirements and enforcement limits. Local product rows and collections share a transaction; Platform confirmation content commits independently and has no implemented compensation. Reference validation distinguishes unit-owned accounts and dimensions, workspace-wide tax classes and explicitly named other-unit accounts. Application and kind checks restrict domain writes. Bundle validation does not serialize the entire graph, and price changes do not revalidate existing fixed revenue shares. Product metadata declares no custom-field support. Preservation of previously posted accounts is documented downstream behavior, rather than a guarantee enforced by setup saving. Products stores purchase configuration but delegates its execution through the concerns above. Unverified downstream execution, audit requirements and remote recovery remain recorded in the module findings and workflows. ## Month-End Close Close controls the closing fields on the calendar’s existing periods. It owns readiness evaluation, accepted requests, durable job records and immutable closing snapshots. Books continues to own the calendar records themselves. The service exposes ten operations for calendar review, readiness, authority, close and reopen submission, request history, recovery and retained evidence. Six named event types belong to job history. The examined module does not publish them on the event bus. A period lock coordinates changing work and postings into the same month. Acceptance retains the request with its first job. Financial steps retain their output with their transaction, and successful finalization captures the closed state and snapshot together. Neighbouring-month sequence checks do not lock the neighbouring periods, and failure recovery reads the run before taking the period lock. Job events and calendar generation have separate commit boundaries. The findings retain the remaining qualifications: aging can hold up finalization, command comparison omits the requester, committed recognition restricts cancellation, execution can remain stranded, and deployment shares other Accounting functions. Recovery and evidence should be assessed with those limits before implementation preparation. ## Batch Management Batch Management owns the domain objects listed in its module row and exposes the aligned service operations. Its collection configuration supports intake, while posting generations connect reviewed documents to ledger results and revenue plans. Posting writes account-resolution snapshots on Transactions lines within the accounting transaction. The guarantees reference their domain-object homes rather than creating additional rules here. Their limits include response-only first-batch refusal, unproved dependent recovery, missing job reconciliation, post-commit settlement failure, incomplete history and external delivery, and disputed historical export semantics. Current operations have no examined Submissions binding. ## Allocation of Responsibility Books maintains shared accounting configuration. Products maintains saleable definitions and their financial setup; Batches performs posting; Transactions maintains financial documents; Close moves period standing; Reconciliation handles settlement and payouts. Billing owns its business orchestration as a separate application. The present responsibility row covers Books, with other module rows awaiting their own design. ## Books, Business Units and Chart of Accounts Books owns unit setup, charts, calendars, document content and workspace definitions and settings. Its configuration service exposes the maintained records and global vocabularies. Its maintenance service provides shared scheduling and registers lifecycle participation across Accounting. Close and Reconciliation write their assigned fields, and participant code provisions or erases lifecycle data. Creation and collection replacement have atomic database boundaries. Declared founding fields and references have database protection; not every soft reference has that protection. Ordinary replacements require the loaded version, while default-purpose writes do not. An occurrence has one history row, but unfinished handlers may run repeatedly. The detailed guarantees and limitations are recorded in the owning design contracts. ## Delegated Work and Open Boundaries Platform owns access decisions, workspace lifecycle orchestration, provider secrets, query execution and console hosting. Close owns period standing, Batches owns posting, Transactions owns document production and Reconciliation owns settlement. Billing’s recurring preparation is still timed here. The recorded Commerce realignment leaves an unresolved transfer of editable tax configuration. Configuration history is proposed without an adopted implementation or delegated contract. ## Reconciliation Reconciliation owns the five domain objects named in its module row: deposits, outstanding settlement effects, deposit explanations, investigations and period readiness. Supporting records retain holdings, accounting requests, evidence and activity within that service boundary. Its operation inventory matches the service contract. The console uses a subset of those operations, while Transactions records settlement effects in its financial transaction, Batch Management consumes accounting requests, and Close requests readiness. Attention items, activity records and scheduled occurrences remain distinct integrations. The referenced invariants retain each guarantee in its domain-object home. Their qualifications include unversioned supplemental commands, readiness that does not freeze every assessed record, accounting requests awaiting posting and disabled attention delivery. The shared request-key store also supports commands from other Accounting modules without transferring ownership of those commands. ## Transactions Transactions owns customer billing and its correction documents, receipts and their collection and return records, credit grants and applications, saved customer terms, historical aging and the shared financial facts and history. Its service contract exposes console operations, separately granted Commerce capabilities and processor event handling. The pinned billing function also retains legacy installment operations despite the target Billing ownership boundary. The object invariants and service consistency rows identify its financial protections. Database maintenance bounds ledger-derived amounts, while keyed command transactions and conditional external-outcome recording protect retry effects. Those protections have explicit limits: history-event counts vary, communication uses a different deduplication mechanism, snapshot chunk cleanup is unproved, and credit reservations affect availability without determining status. Batch management resolves posting accounts and writes the subledger. Transactions checks accounting and lifecycle eligibility and supplies the financial documents posting consumes. Staff-billing tax ownership, partial chargebacks, console delivery of approved amendment, document-lock ownership and externally transmitted refund reasons still need resolution. The examination also identifies settlement credit restrictions and charge-reference recovery as disagreements with planning that must be reconciled before implementation preparation. ## What Is Delegated to Platform and Other Areas Platform stores and validates the product's own confirmation template and sends messages, registers the product object's metadata, evaluates permissions, and runs workspace export and purge. Commerce evaluates prices, realises migrated audiences and will own product tax classification after the transfer; Orders applies the selling settings at purchase. CRM owns the task types and queues task instructions name. Domain applications own their extension records. Record history and change events are not yet provided for products and await a product decision.