Struct TreasuryAccounting 

pub struct TreasuryAccounting;

Generates journal entries for treasury instruments.

Follows the same static-method pattern as ManufacturingCostAccounting: a zero-sized struct with associated functions that accept domain objects and return balanced Vec<JournalEntry>.

Implementations

impl TreasuryAccounting

pub fn generate_debt_jes( instruments: &[DebtInstrument], period_end: NaiveDate, ) -> Vec<JournalEntry>

Generate interest accrual JEs for active debt instruments.

For each instrument where period_end <= maturity_date, posts: DR Interest Expense (“7100”) CR Interest Payable (“2160”)

Amount = principal * (annual_interest_rate / 4) — quarterly approximation.

pub fn generate_hedge_jes( instruments: &[HedgingInstrument], relationships: &[HedgeRelationship], period_end: NaiveDate, entity_id: &str, ) -> Vec<JournalEntry>

Generate hedge accounting JEs for hedging instruments.

For each active instrument with non-zero fair value:

• Cash flow hedge: DR/CR Derivative Asset/Liability vs OCI (“3510”)
• Fair value hedge: DR/CR Derivative Asset/Liability vs FX Gain/Loss (“7500”)

If the hedge relationship is ineffective and ineffectiveness_amount > 0, an additional JE recognises ineffectiveness in P&L.

pub fn generate_cash_pool_sweep_jes( sweeps: &[CashPoolSweep], header_entity: &str, ) -> Vec<JournalEntry>

Generate intercompany JEs for cash pool sweeps.

For each sweep with a non-zero amount: DR Cash Pool IC Receivable (“1155”) CR Cash Pool IC Payable (“2055”)