--- id: CAP-ACC-BKS-001 title: Establish a separate set of books for each business unit feature: FEAT-ACC-BKS-01 product_area: accounting module: books revision: 1 status: draft product_intent: confirmed implementation_evidence: observed supersedes: - CAP-ACC-CFG-001 - CAP-ACC-CFG-018 source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f intent_sources: - 'services-accounting:docs/milestones/plans/ACCT-M1-plan.md#2. Scope' - 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D3' - 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D12' - 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#R12' - 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#R28' purpose: >- Finance staff give each organization that keeps separate books its own accounting context. outcomes: - >- Separate bookkeeping organizations have distinct units whose founding currency and fiscal month remain stable. - A newly saved unit already has the current and following fiscal years. - Staff start unit-specific work with an eligible selected context. concepts: - CON-ACC-BKS-001 - CON-ACC-BKS-003 actors: - ACT-ACC-001 - ACT-ACC-002 - ACT-ACC-003 surfaces: - console - api preconditions: [] postconditions: [] permissions: - key: accounting.business-units.read where_checked: api scope: tenant - key: accounting.business-units.create where_checked: api scope: tenant - key: accounting.business-units.update where_checked: api scope: tenant - key: accounting.business-units.delete where_checked: api scope: tenant - key: accounting.business-units.query where_checked: service scope: tenant rules: - id: BR-CAP-ACC-BKS-001-01 proved_by: [ATS-ACC-BKS-001-01, ATS-ACC-BKS-001-12, TST-ACC-BKS-046] statement: >- Creating a unit requires a name, an offered base currency and a fiscal start month between 1 and 12; an omitted identifier is generated from the name and remains fixed. kind: validation enforced_at: - api - service - database must_prove: true provenance: test source: >- services-accounting:modules/books/tests/e2e/business-units.e2e.spec.js#creates it under the id its name suggests, in the tenant of the path origin: none examples: positive: A valid configuration completes the stated operation. negative: A conflicting configuration receives the stated refusal. - id: BR-CAP-ACC-BKS-001-02 proved_by: [ATS-ACC-BKS-001-02, ATS-ACC-BKS-001-17, TST-ACC-BKS-046, TST-ACC-BKS-063, TST-ACC-BKS-074] statement: >- A saved unit retains its original base currency and fiscal start month, and replacing either is refused with the field identified. kind: invariant enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/books/tests/e2e/business-units.e2e.spec.js#answers 409 to a change of the base currency, naming the column origin: 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D2' examples: negative: A conflicting configuration receives the stated refusal. - id: BR-CAP-ACC-BKS-001-03 proved_by: [ATS-ACC-BKS-001-03, ATS-ACC-BKS-001-11, ATS-ACC-BKS-001-14, ATS-ACC-BKS-001-16, ATS-ACC-BKS-016-12, TST-ACC-BKS-054, TST-ACC-BKS-087] statement: >- Unit creation and generation of the fiscal year containing the workspace’s current date and the following year succeed together or are rolled back together. kind: lifecycle enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/books/tests/integration/services/persistence/fiscal-years.integration.spec.js#gives the new unit exactly its two years, the one containing today and the next origin: 'services-accounting:docs/milestones/plans/ACCT-M1-plan.md#D12' - id: BR-CAP-ACC-BKS-001-04 proved_by: [ATS-ACC-BKS-001-04, TST-ACC-BKS-046, TST-ACC-BKS-074] statement: >- Unspecified creation settings default to accrual accounting, no inventory costing, direct write-off against bad-debt expense, summary downloads, Other software, no project inheritance, active status and single-currency operation. kind: policy enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/books/tests/e2e/business-units.e2e.spec.js#gives every setting the request left out its default origin: none - id: BR-CAP-ACC-BKS-001-05 proved_by: [ATS-ACC-BKS-001-05, ATS-ACC-BKS-001-15, ATS-ACC-BKS-001-18, ATS-ACC-BKS-004-11, TST-ACC-BKS-002, TST-ACC-BKS-074] statement: >- A replacement preserves supported currencies, multicurrency enablement, direct write-off treatment and fee settings when their respective inputs are omitted, and applies their replacement semantics when supplied. kind: policy enforced_at: - api - service must_prove: true provenance: test source: >- services-accounting:modules/books/tests/integration/services/persistence/business-units.integration.spec.js#keeps the supported currencies when the replacement does not state them origin: none - id: BR-CAP-ACC-BKS-001-06 proved_by: [ATS-ACC-BKS-001-06, ATS-ACC-BKS-001-11, TST-ACC-BKS-074, TST-ACC-BKS-080] statement: >- Unit deletion identifies and refuses remaining GL accounts, bank accounts, merchant accounts or projects; otherwise owned currencies, defaults, departments and fiscal years are removed, subject to other restricting references. kind: lifecycle enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/books/tests/integration/services/persistence/business-units.integration.spec.js#refuses a unit with GL, bank and merchant accounts, naming all three origin: 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D3' examples: negative: A conflicting configuration receives the stated refusal. - id: BR-CAP-ACC-BKS-001-07 proved_by: [] statement: >- Unit lists sort by ascending priority with unspecified priorities last, then name, and support activity filters and searches on name or identifier. kind: policy enforced_at: - api - service must_prove: false provenance: test source: >- services-accounting:modules/books/tests/e2e/business-units.e2e.spec.js#answers every unit by priority, lowest first and none last, then by name origin: none - id: BR-CAP-ACC-BKS-001-08 proved_by: [ATS-ACC-BKS-001-07, ATS-ACC-BKS-001-19, TST-ACC-BKS-001, TST-ACC-BKS-198] statement: >- The console remembers an active working unit or selects the first active unit in list order, initializes scoped lists and new records with it rather than All Business Units, and offers newly created units without a reload. kind: policy enforced_at: - console must_prove: true provenance: documented source: 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#R28' origin: 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#R28' - id: BR-CAP-ACC-BKS-001-09 proved_by: [] statement: >- The read-only business-unit query dataset exposes identifier, name, active state and base currency under its own query permission and supports transaction queries without writing units. kind: policy enforced_at: - database - service must_prove: false provenance: test source: >- services-accounting:modules/books/tests/integration/db/business-units-view.integration.spec.js#refuses the reader a column of the table the dataset does not describe origin: none scenarios: - id: SC-CAP-ACC-BKS-001-01 given: A Pacific chapter begins its fiscal year in July. when: The controller opens its books in US dollars. then: >- The new unit has fiscal years 2026–2027 and 2027–2028 and appears in the working-unit choices. provenance: test source: >- react-console:acceptance/accounting/playwright/journeys/configuration/ACT-ACC-0001.spec.ts#ACT-ACC-0001 - id: SC-CAP-ACC-BKS-001-02 given: An incorrectly denominated unit already owns a GL account and project. when: The controller requests removal of the unit. then: >- The refusal identifies both dependencies; after removal of those dependencies the unit and its departments and calendar can be deleted. provenance: test source: >- react-console:acceptance/accounting/playwright/journeys/configuration/ACT-ACC-0004.spec.ts#ACT-ACC-0004 edge_cases: [] constraints: [] depends_on: [] related: - CAP-ACC-BKS-002 - CAP-ACC-BKS-003 - CAP-ACC-BKS-009 - CAP-ACC-BKS-016 journeys: - JNY-ACC-BKS-001 - JNY-ACC-BKS-002 open_questions: [] evidence: - >- Verified source file: react-console:acceptance/accounting/playwright/journeys/configuration/ACT-ACC-0001.spec.ts - >- Verified source file: react-console:acceptance/accounting/playwright/journeys/configuration/ACT-ACC-0004.spec.ts - 'Verified source file: services-accounting:aws/accounting.service.ts' - >- Verified source file: services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md - >- Verified source file: services-accounting:docs/milestones/plans/ACCT-M1-plan.md - >- Verified source file: services-accounting:modules/books/db/business-units.table.ts - >- Verified source file: services-accounting:modules/books/db/business-units.view.ts - >- Verified source file: services-accounting:modules/books/tests/e2e/business-units.e2e.spec.js - >- Verified source file: services-accounting:modules/books/tests/e2e/fiscal-years.e2e.spec.js - >- Verified source file: services-accounting:modules/books/tests/integration/db/business-units-view.integration.spec.js - >- Verified source file: services-accounting:modules/books/tests/integration/db/configuration-records.table.integration.spec.js - >- Verified source file: services-accounting:modules/books/tests/integration/services/persistence/business-units.integration.spec.js - >- Verified source file: services-accounting:modules/books/tests/integration/services/persistence/business-units.queries.integration.spec.js - >- Verified source file: services-accounting:modules/books/tests/integration/services/persistence/departments.integration.spec.js - >- Verified source file: services-accounting:modules/books/tests/integration/services/persistence/fiscal-years.integration.spec.js - >- Verified source file: services-accounting:modules/books/tests/unit/business-units-schemas.spec.js - >- Verified source file: services-accounting:modules/books/tests/unit/slice0-repairs.spec.js controls: [TC-IAM-001, TC-IAM-002, TC-IAM-004, TC-IAM-005, TC-AZ-001, TC-AZ-002, TC-AZ-003, TC-AZ-004, TC-AZ-005, TC-AZ-006, TC-TEN-001, TC-TEN-002, TC-TEN-003, TC-TEN-004, TC-DAT-001, TC-DAT-004, TC-LOG-001, TC-LOG-002, TC-LOG-003, TC-LOG-004, TC-LOG-005, TC-PI-001, TC-PI-003, TC-PI-005] exercised_by: [FAS-ACC-BKS-01-01, FAS-ACC-BKS-01-02, FAS-ACC-BKS-01-03, FAS-ACC-BKS-01-04, FAS-ACC-BKS-01-05] suites: [TST-ACC-BKS-001, TST-ACC-BKS-002, TST-ACC-BKS-046, TST-ACC-BKS-054, TST-ACC-BKS-063, TST-ACC-BKS-074, TST-ACC-BKS-080, TST-ACC-BKS-087, TST-ACC-BKS-198] --- # Establish a separate set of books for each business unit ## Purpose Finance staff give each organization that keeps separate books its own accounting context. ## How It Works An accounting administrator opens Business Units and records the organization whose books need to be kept separately. The saved unit becomes the context for later setup. The administrator adds accounts and reviews the generated calendar before entering transactions. Other staff encounter the unit through the working context and record selectors. A mistake in a founding choice requires a replacement unit rather than a conversion of existing books. Removing a unit can fail because other accounting records still depend on it. The refusal tells staff which dependencies need attention. ## Relationships Accounts, fiscal calendars and document choices use this unit as their accounting context.