--- id: DOM-ACC-BAT-004 title: Subledger Entry realises: CON-ACC-BAT-004 product_area: accounting module: batches revision: 1 status: draft design_intent: proposed implementation_evidence: observed source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f owned_by: SVC-ACC-BAT-batches readable_by: [] custom_fields: none identity: >- Ledger headers have workspace-scoped identities. System accounting retains supplied identities for the first generation and adds generation suffixes later. The duplicate key combines posting, document, schedule entry and reversal reference; line position identifies a line within its header. attributes: - name: 'posting, batch and business unit' kind: reference required: true computed: false notes: >- Permanent generation ownership plus same-unit references to the collection and ledger entity. - name: accounting date and fiscal placement kind: date required: true computed: false notes: >- Ordinary generation uses batch placement while retaining the original document date separately. System entries use the supplied date and fiscal period. - name: source document kind: reference required: false computed: false notes: >- Ordinary postings identify their document; stored headers allow absent document fields. Recognition entries retain schedule references. - name: customer and payment context kind: text required: false computed: false notes: >- Optional party identity, original dates and tender details copied into the accounting result. - name: reversal marker kind: reference required: false computed: false notes: >- A reference to an original mirrored by fiscal reopening; ordinary unposting now removes its generation instead. - name: lines kind: collection required: true computed: false notes: 'Ordered accounting movements, subject to the minimum line count.' - name: line · type kind: enum required: true computed: false notes: >- A defined accounting vocabulary covering receivables, revenue, deferrals, cash, tax and other supported movements. - name: line · account kind: reference required: true computed: false notes: >- The business unit account, including its code and optional name captured at posting. - name: line · amounts kind: money required: true computed: false notes: >- Unsigned integer minor units on debit and credit sides in base and document currencies, with the document currency code. - name: line · dimensions kind: reference required: false computed: false notes: >- Optional product and financial dimensions, settlement accounts, counterpart unit, service dates and document-line references. - name: line reporting row kind: computed required: false computed: true notes: >- A query projection with readable collection and document references, party and account labels, reversal markers and major-unit amounts. relationships: - to: DOM-ACC-BAT-003 cardinality: many-to-one ownership: A ledger entry is a child of one posting generation. cross_service: false - to: DOM-ACC-BAT-001 cardinality: many-to-one ownership: >- The batch supplies collection placement; generation ownership stays with the posting. cross_service: false - to: DOM-ACC-BAT-005 cardinality: many-to-one ownership: Only recognition entries reference the revenue-plan entry they release. cross_service: false invariants: - id: INV-DOM-ACC-BAT-004-01 statement: >- At commit, an entry must contain at least two lines and have equal debit and credit totals in base and each document currency. enforced_at: - database - service provenance: test source: >- services-accounting:modules/batches/tests/integration/services/persistence/subledger-entries.integration.spec.js#refuses an entry whose debits and credits differ, at commit, by the balance constraint - id: INV-DOM-ACC-BAT-004-02 statement: >- Ledger amounts are non-negative integer minor units, with movement direction expressed by debit or credit position. enforced_at: - database provenance: test source: >- services-accounting:modules/batches/tests/integration/services/persistence/ledger-minor-units.integration.spec.js#converts each line with its unit's base exponent and its transaction currency's, and each schedule entry with its schedule's - id: INV-DOM-ACC-BAT-004-03 statement: >- Append-only triggers reject changes to existing ledger headers and lines, including writes by the table owner. enforced_at: - database provenance: test source: >- services-accounting:modules/batches/tests/integration/services/persistence/subledger-entries.integration.spec.js#cannot be updated even by the table owner: the append-only trigger refuses it, naming the table - id: INV-DOM-ACC-BAT-004-04 statement: >- Ledger removal is restricted to the guarded deletion of a current ordinary posting in its workspace or a guarded workspace-deletion purge. enforced_at: - database provenance: test source: >- services-accounting:modules/batches/tests/integration/services/posting/unpost-deletes-entries.integration.spec.js#is the only way to delete a ledger row: the application role is refused a direct delete - id: INV-DOM-ACC-BAT-004-05 statement: Every ledger account reference must belong to the entry business unit. enforced_at: - database provenance: test source: >- services-accounting:modules/batches/tests/integration/services/persistence/subledger-entries.integration.spec.js#refuses a line whose G/L account belongs to another business unit, by the same-unit foreign key - id: INV-DOM-ACC-BAT-004-06 statement: >- Within a posting, the duplicate key prevents repeating the same document, schedule-entry and reversal-reference combination. enforced_at: - database provenance: test source: >- services-accounting:modules/batches/tests/integration/services/persistence/subledger-entries.integration.spec.js#refuses a second entry of the same transaction in the same posting, by the no-duplicates key - id: INV-DOM-ACC-BAT-004-07 statement: >- The rebuilt invoice and memo evidence preserves source-line references on generated lines; it does not prove a universal reference requirement across posting kinds. enforced_at: - service provenance: test source: >- services-accounting:modules/batches/tests/integration/services/posting/rebuilt-documents.integration.spec.js#traces every line of every entry to a line of a document in the batch - id: INV-DOM-ACC-BAT-004-08 statement: >- An entry belonging to another workspace is returned as absent, using the same response as an unknown entry. enforced_at: - database - api provenance: test source: >- services-accounting:modules/batches/tests/e2e/subledger-entries.e2e.spec.js#answers an entry of another tenant as it answers an absent one: the same status and error type physical: - accounting.subledger_entries - accounting.subledger_entry_lines - accounting.subledger_entry_lines_v evidence: - >- services-accounting at f47cb263: modules/batches/db/subledger-entries.table.ts, subledger-entry-lines.table.ts, subledger-entry-lines.view.ts; metadata/subledger-entry-lines.object.ts; queries/subledger-entry-lines.query.ts; services/persistence/subledger-entries.ts; services/rules/subledger-entry-rules.ts; export/subledger.dataset.ts; docs/accounting/batches.md - >- react-console at baf6dae3: components/accounting/batches/batch-entries-tab.tsx; lib/accounting/transactions/http/batch-posting.ts - >- FND-ACC-BAT-052: creation cut-off cannot recover subsequently deleted entries - >- FND-ACC-BAT-053: planning reversal uniqueness is broader than the observed duplicate key --- # Subledger Entry ## What It Models A subledger entry is the journal result of document or fiscal accounting. A header identifies its generation and financial placement; ordered lines describe balanced movements between accounts. It has no editable lifecycle. ## Identity and Attributes The attribute rows separate original business context from the account and amount snapshots required to explain the result. Not every stored header must identify a document, and the duplicate constraint is scoped to a posting generation. ## Relationships Generation ownership belongs to the posting. The batch provides placement, while recognition connects a ledger result to a revenue-plan entry. Account and dimension definitions come from their owning Accounting modules. ## Invariants Commit-time checks and immutable-row triggers make the ledger safeguards independent of ordinary callers. Guarded functions provide the permitted removal paths. The invariant rows state the scope of each safeguard rather than extending fixture evidence to every document kind. ## How It Is Stored and Shared Batch Management writes the ledger and exposes entry reads. Platform serves the subledger-line reporting projection. Workspace export selects surviving rows by creation cut-off; it cannot reconstruct rows later removed through unposting. External-ledger delivery remains unbuilt. ## Open Design Questions The console can build an account summary from a capped entry read without identifying it as partial. Historical export semantics need reconciliation with ordinary deletion, and the retained service bypass switch must not be mistaken for removal of the database account guard.