Produce document entries using the applicable accounting method

Purpose

Posting translates eligible financial documents into the entries appropriate to the unit’s accounting method.

How It Works

The engine reads each batch’s eligible documents and the accounting context they need. Document-specific rules build their debit and credit legs. The accounting method determines when an invoice or payment contributes revenue. Related documents establish dependencies on other batches. Stored exchange information supplies conversion for foreign-currency work. Missing prerequisites fail the affected batch, and the generated lines retain source references for review.

Relationships

Prerequisite: Resolve posting accounts and retain their snapshots, which addresses the connected batch work.
Related outcome: Run and monitor a batch posting job, which addresses the connected batch work.
Related outcome: Protect ledger balance, immutability and workspace isolation, which addresses the connected batch work.
Related outcome: Plan deferred revenue and adjust its remaining releases, which addresses the connected batch work.

Show evidence (sources, provenance, origins, pinned commits)

The Formal Contract

The narrative above explains; the sections below are authoritative — the rules, scenarios and tests this document binds.

Outcomes: Applicable documents produce balanced, attributable account movements or generation reasons.
Surfaces: job
Constraints: The carried earlier-product suites provide regression evidence for the native posting rules.
Intent sources: services-accounting:docs/milestones/ACCT-M3-batch-posting-and-ledger.md#Status history (2026-10-21 09:36, Andrew ruled the credit memo on a partly recognised line splits by schedule)

Controls

14 controls apply, from the corpus control catalogue.

TC-IAM-001 TC-IAM-005 TC-IAM-006 TC-AZ-001 TC-AZ-002 TC-AZ-003 TC-AZ-004 TC-TEN-001 TC-TEN-002 TC-TEN-003 TC-LOG-002 TC-LOG-003 TC-LOG-005 TC-PI-005

Business Rules

14 rules, 14 to be proved before approval. A rule's product intent is derived from its origin: 0 confirmed by a product decision, the rest inheriting this capability's proposed.

Id	Rule	Kind	Enforced at	Provenance
`01`must prove Proposed	The accounting method determines eligible live-document entries, excluding void documents, memos of void invoices and cash-basis invoice entries. proved by `ATS-ACC-BAT-015-01`, `TST-ACC-BAT-031`, `TST-ACC-BAT-105`, `TST-ACC-BAT-106`, `TST-ACC-BAT-135`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-documents.integration.spec.js#writes one entry per live document, none for the void invoice
`02`must prove Proposed	The entry uses its batch’s date and fiscal period and separately retains the source document date. proved by `ATS-ACC-BAT-015-02`, `TST-ACC-BAT-030`, `TST-ACC-BAT-130`	calculation	service	test react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0550.spec.ts#ACT-ACC-0550
`03`must prove Proposed	Accrual invoice entries debit tax-inclusive receivables, credit net revenue or deferred revenue and credit each recorded tax to its payable account. proved by `ATS-ACC-BAT-014-10`, `ATS-ACC-BAT-015-03`, `ATS-ACC-BAT-015-12`, `TST-ACC-BAT-007`, `TST-ACC-BAT-105`, `TST-ACC-BAT-110`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-tax.integration.spec.js#posts the invoice per line: the receivable debited the total with the tax, revenue credited the net, and a tax credit per tax line to its account
`04`must prove Proposed	Credit memos reverse receivable and revenue or deferred revenue, debit memos add those legs, and write-offs debit their resolved expense or allowance against receivable. proved by `ATS-ACC-BAT-015-03`, `TST-ACC-BAT-007`, `TST-ACC-BAT-105`, `TST-ACC-BAT-110`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-documents.integration.spec.js#posts the credit memo against the invoice line it reduces: the receivable credited, the revenue debited
`05`must prove Proposed	Corrections to partly recognised deferred lines divide their amount between recognised revenue and the schedule’s remaining deferred share. origin: services-accounting:docs/milestones/ACCT-M3-batch-posting-and-ledger.md#Status history (2026-10-21 09:36, Andrew ruled the credit memo on a partly recognised line splits by schedule) proved by `ATS-ACC-BAT-015-04`, `ATS-ACC-BAT-015-14`, `ATS-ACC-BAT-019-13`, `TST-ACC-BAT-103`, `TST-ACC-BAT-129`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/memo-split-by-schedule.integration.spec.js#posts the credit memo of 60.00 as Cr receivable 6000, Dr deferred revenue 3000 and Dr revenue 3000
`06`must prove Proposed	Payment entries debit bank or merchant cash, credit allocated line receivables and place the unapplied remainder in unapplied cash, retaining any paid order reference. proved by `ATS-ACC-BAT-015-05`, `TST-ACC-BAT-014`, `TST-ACC-BAT-015`, `TST-ACC-BAT-032`, `TST-ACC-BAT-106`, `TST-ACC-BAT-108`, `TST-ACC-BAT-127`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-payments.integration.spec.js#posts the payment: cash debited its total, the invoice line's receivable credited the allocation, unapplied cash credited the rest
`07`must prove Proposed	An allocation made after the payment posts creates its own batched entry from unapplied cash to receivable and identifies its payment. proved by `ATS-ACC-BAT-015-05`, `TST-ACC-BAT-014`, `TST-ACC-BAT-015`, `TST-ACC-BAT-032`, `TST-ACC-BAT-106`, `TST-ACC-BAT-108`, `TST-ACC-BAT-127`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-payments.integration.spec.js#posts the row as a payment allocation: unapplied cash debited, the line's receivable (the gala line's, the unit's default) credited, naming its payment
`08`must prove Proposed	Manual credits move expense to liability, payment-derived credits move unapplied cash to store-credit liability, applications move liability to receivable and reversals mirror those entries. proved by `ATS-ACC-BAT-015-05`, `TST-ACC-BAT-014`, `TST-ACC-BAT-015`, `TST-ACC-BAT-032`, `TST-ACC-BAT-106`, `TST-ACC-BAT-108`, `TST-ACC-BAT-127`	calculation	service	test services-accounting:modules/batches/tests/unit/rules/credit-application-entry-rules.spec.js#debits the credit liability for the total and credits each invoice line’s receivable, in one entry naming the application
`09`must prove Proposed	Refunds and bounced payments credit cash against unapplied cash or credit liability, and reversed allocations restore receivable. proved by `ATS-ACC-BAT-015-05`, `TST-ACC-BAT-014`, `TST-ACC-BAT-015`, `TST-ACC-BAT-032`, `TST-ACC-BAT-106`, `TST-ACC-BAT-108`, `TST-ACC-BAT-127`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-payments.integration.spec.js#posts the bounced check as the money leaving: the bank account credited its total, unapplied cash debited
`10`must prove Proposed	A document depending on another unposted batch errors unless the batches post together, and posting records its downstream dependency on the source batch. proved by `ATS-ACC-BAT-013-23`, `ATS-ACC-BAT-015-06`, `ATS-ACC-BAT-015-11`, `TST-ACC-BAT-016`, `TST-ACC-BAT-105`, `TST-ACC-BAT-127`	policy	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-documents.integration.spec.js#refuses November alone while October is open: November in error, naming the memo's invoice and October's status
`11`must prove Proposed	Foreign-currency documents use their stored rate and place rounding residue on the last line to balance both currencies, with missing rates failing the batch. proved by `ATS-ACC-BAT-015-07`, `TST-ACC-BAT-023`, `TST-ACC-BAT-098`, `TST-ACC-BAT-099`, `TST-ACC-BAT-100`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/foreign-currency-invoice.integration.spec.js#marks the batch in error with the same sentence when posted, and writes no entry
`12`must prove Proposed	Cash-basis invoices produce no entry, and allocated payment revenue uses the paid line’s revenue account instead of receivable. proved by `ATS-ACC-BAT-015-08`, `TST-ACC-BAT-107`, `TST-ACC-BAT-127`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-posting-edges.integration.spec.js#posts nothing for the invoice, and the payment as cash against the revenue of the line it pays (the frozen account), no receivable
`13`must prove Proposed	Reconciliation requests become individual entries with cash legs for bank and clearing accounts and distinct fee, reserve, adjustment and write-off line types, keeping a requests-only batch nonempty. proved by `ATS-ACC-BAT-015-09`, `TST-ACC-BAT-130`	calculation	service	test services-accounting:modules/batches/tests/unit/rules/reconciliation-entry-rules.spec.js#posts a bank line and a clearing line as cash lines naming their accounts, debits and credits as stored
`14`must prove Proposed	Generated entries balance in base and transaction currencies and retain document-line references for their source transactions. proved by `ATS-ACC-BAT-015-10`, `ATS-ACC-BAT-015-13`, `ATS-ACC-BAT-015-15`, `ATS-ACC-BAT-017-07`, `TST-ACC-BAT-105`	invariant	service, database	test 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

Scenarios

Id	Given	When	Then	Provenance
`01`	An accrual batch holds an invoice, a credit memo and a write-off together.	Staff post that batch.	The invoice creates receivable and revenue, the memo reduces both and the write-off clears the remaining receivable against expense.	documented services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Start here (step 4)
`02`	A September invoice is collected in an October batch.	The batch posts.	The entry uses October’s date and period and retains September as its document date.	test react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0550.spec.ts#ACT-ACC-0550
`03`	A payment relies on an invoice in another unposted batch.	Staff post the payment alone and later post both batches together.	The isolated payment errors on the dependency, while the combined request can post both.	test react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0526.spec.ts#ACT-ACC-0526

Planning

Implementation

Produce document entries using the applicable accounting method ​

Purpose ​

How It Works ​

Relationships ​