backbone-accounting 0.18.2

GL, journals, ledger, reconciliation (extracted from bersihir)
Documentation 
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# =============================================================================
# Domain: Accounting
# Entities: Ledger
# Description: General Ledger - running balance for each account
# =============================================================================

models:
  # ---------------------------------------------------------------------------
  # Ledger - General ledger entry with running balance
  # ---------------------------------------------------------------------------
  # Tenancy: none, by design (ADR-0029). Tenant-agnostic and reusable; a composing
  # service's tenancy decorator owns org scoping for this table.
  - name: Ledger
    collection: ledgers
    description: "General ledger entry showing running balance"

    fields:
      id:
        type: uuid
        attributes: ["@id", "@default(uuid)"]
        description: "Unique ledger entry identifier"

      # =======================================================================
      # Account Reference
      # =======================================================================
      account_id:
        type: uuid
        attributes: ["@required", "@foreign_key(Account.id)"]
        description: "Account"

      account_number:
        type: string
        attributes: ["@required", "@max(20)"]
        description: "Account number (denormalized)"

      account_name:
        type: string
        attributes: ["@required", "@max(100)"]
        description: "Account name (denormalized)"

      account_type:
        type: AccountType
        attributes: ["@required"]
        description: "Account type (denormalized)"

      normal_balance:
        type: NormalBalance
        attributes: ["@required"]
        description: "Normal balance side (denormalized)"

      # =======================================================================
      # Journal Reference
      # =======================================================================
      journal_id:
        type: uuid
        attributes: ["@required", "@foreign_key(Journal.id)"]
        description: "Source journal entry"

      journal_number:
        type: string
        attributes: ["@required", "@max(30)"]
        description: "Journal number (denormalized)"

      journal_line_id:
        type: uuid
        attributes: ["@required", "@foreign_key(JournalLine.id)"]
        description: "Source journal line"

      # =======================================================================
      # Transaction Date
      # =======================================================================
      transaction_date:
        type: date
        attributes: ["@required"]
        description: "Transaction date"

      posting_date:
        type: date
        attributes: ["@required"]
        description: "Posting date"

      # =======================================================================
      # Fiscal Period
      # =======================================================================
      fiscal_period_id:
        type: uuid?
        attributes: ["@foreign_key(FiscalPeriod.id)"]
        description: "Fiscal period"

      fiscal_year:
        type: int
        attributes: ["@required", "@min(2020)", "@max(2100)"]
        description: "Fiscal year"

      fiscal_month:
        type: int
        attributes: ["@required", "@min(1)", "@max(12)"]
        description: "Fiscal month"

      # =======================================================================
      # Description
      # =======================================================================
      description:
        type: string
        attributes: ["@required", "@max(500)"]
        description: "Transaction description"

      reference:
        type: string?
        attributes: ["@max(255)"]
        description: "External reference"

      # =======================================================================
      # Amounts
      # =======================================================================
      currency:
        type: string
        attributes: ["@default('IDR')", "@length(3)"]
        description: "Transaction currency"

      debit_amount:
        type: decimal
        attributes: ["@default(0)", "@precision(18,2)", "@non_negative"]
        description: "Debit amount"

      credit_amount:
        type: decimal
        attributes: ["@default(0)", "@precision(18,2)", "@non_negative"]
        description: "Credit amount"

      # =======================================================================
      # Running Balance
      # =======================================================================
      balance_before:
        type: decimal
        attributes: ["@required", "@precision(18,2)"]
        description: "Balance before this transaction"

      balance_after:
        type: decimal
        attributes: ["@required", "@precision(18,2)"]
        description: "Balance after this transaction"

      balance_change:
        type: decimal
        attributes: ["@required", "@precision(18,2)"]
        description: "Net change in balance"

      # =======================================================================
      # Sequence
      # =======================================================================
      sequence_number:
        type: int
        attributes: ["@required", "@positive"]
        description: "Sequence within account for ordering"

      # =======================================================================
      # Branch Reference (org dimension)
      # =======================================================================
      branch_id:
        type: uuid?
        attributes: ["@exclude_from_foreign_key_check"]
        description: "Branch for the entry's org dimension (denormalized from the journal, optional) # logical FK to organization.Branch.id"

      # =======================================================================
      # Party (AR/AP subledger) — required iff account_subtype in {accounts_receivable, accounts_payable}
      # =======================================================================
      party_type:
        type: PartyType?
        description: "Party kind for receivable/payable lines"

      party_id:
        type: uuid?
        attributes: ["@exclude_from_foreign_key_check"]
        description: "Party for AR/AP aging # logical FK to party.Party.id (customer/supplier)"

      # =======================================================================
      # Accounting Dimensions (hard-coded set + JSON escape hatch)
      # =======================================================================
      cost_center_id:
        type: uuid?
        attributes: ["@foreign_key(CostCenter.id)"]
        description: "Cost center dimension"

      project_id:
        type: uuid?
        attributes: ["@exclude_from_foreign_key_check"]
        description: "Project dimension # logical FK to projects.Project.id"

      department_id:
        type: uuid?
        attributes: ["@exclude_from_foreign_key_check"]
        description: "Department dimension # logical FK to organization.Department.id"

      dimensions:
        type: json?
        description: "Forward-compat bag for additional user dimensions (no runtime column engine)"

      # =======================================================================
      # Source Traceability
      # =======================================================================
      source_type:
        type: string?
        attributes: ["@max(50)"]
        description: "Original source type"

      source_id:
        type: uuid?
        attributes: ["@exclude_from_foreign_key_check"]
        description: "Original source ID"

      source_reference:
        type: string?
        attributes: ["@max(100)"]
        description: "Original source reference"

      # =======================================================================
      # Reconciliation
      # =======================================================================
      is_reconciled:
        type: bool
        attributes: ["@default(false)"]
        description: "Has been reconciled"

      reconciliation_id:
        type: uuid?
        attributes: ["@foreign_key(Reconciliation.id)"]
        description: "Reconciliation record"

      reconciled_at:
        type: datetime?
        description: "Reconciliation timestamp"

      # =======================================================================
      # Period Status
      # =======================================================================
      is_opening_balance:
        type: bool
        attributes: ["@default(false)"]
        description: "Is opening balance entry"

      is_closing_entry:
        type: bool
        attributes: ["@default(false)"]
        description: "Is closing entry"

      is_adjustment:
        type: bool
        attributes: ["@default(false)"]
        description: "Is adjustment entry"

      # =======================================================================
      # Reversal
      # =======================================================================
      is_reversed:
        type: bool
        attributes: ["@default(false)"]
        description: "Has been reversed"

      reversed_by_id:
        type: uuid?
        attributes: ["@foreign_key(Ledger.id)"]
        description: "Reversing ledger entry"

      reverses_id:
        type: uuid?
        attributes: ["@foreign_key(Ledger.id)"]
        description: "Entry being reversed"

      metadata:
        type: Metadata
        attributes: ["@audit_metadata"]
        description: "Audit metadata (created_at, updated_at, deleted_at, created_by, updated_by, deleted_by)"

    relations:
      account:
        type: Account
        attributes: ["@one", "@foreign_key(account_id)"]
        description: "Account"
        inverse: ledgers

      journal:
        type: Journal
        attributes: ["@one", "@foreign_key(journal_id)"]
        description: "Source journal"
        inverse: ledgers

      journal_line:
        type: JournalLine
        attributes: ["@one", "@foreign_key(journal_line_id)"]
        description: "Source journal line"
        inverse: ledgers

      fiscal_period:
        type: FiscalPeriod?
        attributes: ["@one", "@foreign_key(fiscal_period_id)"]
        description: "Fiscal period"
        inverse: ledgers

      reconciliation:
        type: Reconciliation?
        attributes: ["@one", "@foreign_key(reconciliation_id)"]
        description: "Reconciliation"
        inverse: ledgers

      reversed_by:
        type: Ledger?
        attributes: ["@one", "@foreign_key(reversed_by_id)"]
        description: "Reversing entry"

      reverses:
        type: Ledger?
        attributes: ["@one", "@foreign_key(reverses_id)"]
        description: "Entry being reversed"

      cost_center:
        type: CostCenter?
        attributes: ["@one", "@foreign_key(cost_center_id)"]
        description: "Cost center dimension"
        inverse: ledgers

    indexes:
      # No tenancy indexes (ADR-0029): the module is tenant-agnostic. The org_unit_id-
      # leading account-statement, period, and AR/AP aging indexes are installed by the
      # composing service's tenancy decorator, not declared here. The journal and
      # journal-line traceability indexes are domain, tenant-free, and stay.
      - type: index
        fields: [journal_id]
      - type: index
        fields: [journal_line_id]
      - type: index
        fields: [branch_id, transaction_date]
        where: "branch_id IS NOT NULL"