RFC 003 — Finance Library: Architecture, Doctypes & API

Status: Accepted
Author(s): Aditya Lohumi
Created: 2026-02-26
Updated: 2026-02-26
TSC Decision: Accepted (2026-02-26)
Supersedes: —
Superseded by: —

1. Context & Motivation

The finance library (libs/finance) is a shared Python library that provides the complete Finance & Accounts (F&A) domain model for the business-m monorepo. It replaces the legacy F&A module and supports accounting workflows for large enterprises and public-sector organisations, including:

Imprest / petty cash management
Bank reconciliation
Budget control against account heads and cost centres
Supplier bills, debit/credit notes, payment vouchers
General ledger entries and period closing
Fixed asset tracking (Fixed Asset Register) with depreciation
Employee expense claims (Travel, Daily Allowance & Other)
Earnest Money Deposit (EMD) management
Financial reporting via m-ledger

All GL postings flow through the m-ledger Book-Keeper service, keeping the finance library transactional but not directly responsible for ledger I/O.

2. Dependency Graph

finance-lib
├── framework-m          (DocType, Field, Controller, BaseController)
├── m-core               (Party, Supplier, Customer, Employee, Address)
├── m-invoice            (PurchaseInvoice, SalesInvoice)
├── m-india              (GST / TDS compliance, HSNCode)
├── m-ledger             (Book-Keeper — all GL postings)
├── m-imprest            (Petty cash / imprest workflow)
└── citadel / iam        (Authentication & authorisation)

3. Framework Conventions

All doctypes extend framework_m.DocType and use framework_m.Field for field declarations. Business logic lives in per-doctype Controller classes that extend framework_m.Controller[T].

3.1 DocType `Meta` class

Every doctype carries a Meta inner class with the following flags:

Flag	Default	Meaning
`requires_auth`	`False`	Whether requests require a valid auth token (dev off)
`apply_rls`	`False`	Row-level security enforcement
`naming_rule`	`"autoincrement"`	Primary-key strategy
`is_submittable`	varies	Whether the document has a submit/cancel lifecycle
`api_resource`	`True`	Expose CRUD via the REST API
`show_in_desk`	`True`	Show in the Desk UI sidebar
`permissions`	All → All	Role-based access map (production will restrict)

3.2 Controller lifecycle hooks

class XxxController(Controller[Xxx]):
    doctype = Xxx

    async def before_save(self, doc: Xxx) -> None: ...
    async def after_save(self, doc: Xxx) -> None: ...
    async def before_submit(self, doc: Xxx) -> None: ...
    async def after_submit(self, doc: Xxx) -> None: ...
    async def before_cancel(self, doc: Xxx) -> None: ...
    async def after_cancel(self, doc: Xxx) -> None: ...
    async def after_naming(self, doc: Xxx) -> None: ...  # optimistic naming

3.3 Child Tables

Parent–child relationships are modelled with a list[ChildDocType] field on the parent and parent: str / parent_type: str fields on the child. The child doctype has show_in_desk: False and is_submittable: False.

4. Doctype Catalogue

Phase 00 — Foundation

4.1 `Company`

Represents the legal entity for which accounts are maintained.

File: doctypes/company/doctype.py

Field	Type	Notes
`name`	`str`	Company Name (PK)
`abbr`	`str(2–5)`	Short abbreviation
`default_currency`	`str`	Base currency code (e.g., `INR`)
`chart_of_accounts_template`	`str	None`

Meta: is_submittable=False, api_resource=True, show_in_desk=True

Controller: Stub (before_save, after_save).

4.2 `FiscalYear`

Financial year definition (e.g., “FY 2026-27”, April–March).

File: doctypes/fiscal_year/doctype.py

Field	Type	Notes
`name`	`str`	Human-readable name (PK)
`start_date`	`datetime`	Timezone-aware start datetime
`end_date`	`datetime`	Timezone-aware end datetime
`is_closed`	`bool`	`False` until explicitly closed

Note: Dates must be timezone-aware datetime objects, not naive strings. See §10 — Decision 5.

Meta: is_submittable=False

Controller: Stub.

4.3 `AccountingPeriod`

Monthly or quarterly sub-periods within a FiscalYear, used to gate GL postings.

File: doctypes/accounting_period/doctype.py

Field	Type	Notes
`name`	`str`	Period label (e.g., “Q1 2026”)
`fiscal_year`	`str`	FK → `FiscalYear`
`start_date`	`datetime`	Timezone-aware start datetime
`end_date`	`datetime`	Timezone-aware end datetime
`is_closed`	`bool`	When `True`, postings are blocked

Meta: is_submittable=False

Controller: Stub. Future: validate overlapping periods on before_save.

Phase 01 — F&A Masters

4.4 `Account`

General ledger account. Supports tree structure (group/leaf) via parent_account. Syncs with m-ledger automatically on after_save with a manual fallback action on failure.

File: doctypes/account/doctype.py

Field	Type	Notes
`name`	`str`	Account Name (PK)
`account_type`	`str`	`Asset
`parent_account`	`str	None`
`is_group`	`bool`	`True` = folder node, `False` = leaf (postable)
`company`	`str`	FK → `Company`
`ledger_account_id`	`str	None`

Meta: is_submittable=False

Controller: See §10 — Decision 1. Sync to Book-Keeper on after_save; if sync fails, surface a manual “Sync to Ledger” action.

4.5 `CostCenter`

Departmental or project-based cost allocation node. Supports tree structure via parent_cost_center.

File: doctypes/cost_center/doctype.py

Field	Type	Notes
`name`	`str`	Cost Center Name (PK)
`company`	`str`	FK → `Company`
`parent_cost_center`	`str	None`
`is_group`	`bool`	Tree group indicator

Meta: is_submittable=False

Controller: Stub.

4.6 `FinanceSupplier`

1-to-1 financial extension of m-core’s Supplier. Holds payment terms, default expense account, and Tax ID.

File: doctypes/finance_supplier/doctype.py

Field	Type	Notes
`supplier`	`str`	FK → `m-core.Supplier`
`company`	`str`	FK → `Company`
`tax_id`	`str	None`
`payment_terms`	`str	None`
`default_expense_account`	`str	None`

Meta: is_submittable=False

Controller: Stub.

4.7 `FinanceCustomer`

1-to-1 financial extension of m-core’s Customer. Holds credit limit, default income account, and Tax ID.

File: doctypes/finance_customer/doctype.py

Field	Type	Notes
`customer`	`str`	FK → `m-core.Customer`
`company`	`str`	FK → `Company`
`tax_id`	`str	None`
`credit_limit`	`float`	Maximum outstanding (0 = unlimited)
`default_income_account`	`str	None`

Meta: is_submittable=False

Controller: Stub. Future: enforce credit_limit on invoice submission.

Phase 03 — Bank & Reconciliation

4.8 `BankAccount`

Master record for a company’s bank account. Links to a GL Account for ledger posting.

File: doctypes/bank_account/doctype.py

Field	Type	Notes
`account_name`	`str`	Human label (e.g., “SBI Current”)
`bank_name`	`str`	e.g., “State Bank of India”
`account_number`	`str`	Unique bank account number
`ifsc_code`	`str	None`
`branch`	`str	None`
`company`	`str`	FK → `Company`
`gl_account`	`str	None`
`is_active`	`bool`	Soft-delete flag

Meta: is_submittable=False

4.9 `BankStatement`

Represents an uploaded bank statement for a period. Contains a child table of transaction entries.

File: doctypes/bank_statement/doctype.py

Field	Type	Notes
`statement_number`	`str(≤50)`	Unique statement reference
`bank_account`	`str`	FK → `BankAccount`
`from_date`	`date`	Period start
`to_date`	`date`	Period end
`opening_balance`	`Decimal`	Opening balance
`closing_balance`	`Decimal`	Closing balance
`status`	`str`	`Draft
`entries`	`list[BankStatementEntry]`	Child table

Meta: is_submittable=True

4.10 `BankStatementEntry` (Child)

Field	Type	Notes
`parent`	`str`	FK → `BankStatement`
`parent_type`	`str`	`"BankStatement"`
`txn_date`	`date`	Transaction date
`description`	`str`	Narration from bank
`debit`	`Decimal`	Debit amount
`credit`	`Decimal`	Credit amount
`balance`	`Decimal	None`
`reference_number`	`str	None`
`is_reconciled`	`bool`	Matched with a GL entry
`gl_entry`	`str	None`

Meta: is_submittable=False, show_in_desk=False

4.11 `BankReconciliation`

Field	Type	Notes
`reconciliation_number`	`str(≤50)`	Unique reconciliation reference
`bank_account`	`str`	FK → `BankAccount`
`reconciliation_date`	`date`	As-of date
`bank_statement`	`str\|None`	FK → `BankStatement`
`statement_balance`	`Decimal`	Balance per bank statement
`gl_balance`	`Decimal`	Balance per GL
`difference`	`Decimal`	Unreconciled difference
`status`	`str`	`Draft

Meta: is_submittable=True

Phase 04 — Budget Management

4.12 `Budget`

Field	Type	Notes
`budget_number`	`str(≤50)`	Unique budget reference
`company`	`str`	FK → `Company`
`fiscal_year`	`str`	FK → `FiscalYear`
`cost_center`	`str	None`
`account`	`str`	FK → `Account` (account head)
`allocated_amount`	`Decimal`	Budget ceiling
`utilized_amount`	`Decimal`	Auto-computed from GL postings
`status`	`str`	`Active

Meta: is_submittable=True

See §10 — Decision 2. Budget validation raises a warning by default; configurable to hard-block via FinanceSettings.

4.13 `BudgetRevision`

Field	Type	Notes
`revision_number`	`str(≤50)`	Unique revision reference
`budget`	`str`	FK → `Budget`
`revised_date`	`date`	Date of revision
`previous_amount`	`Decimal`	Amount before
`revised_amount`	`Decimal`	Amount after
`reason`	`str`	Mandatory justification
`status`	`str`	`Draft

Meta: is_submittable=True

Phase 05 — Bills & Payments

4.14 `PaymentVoucher`

Field	Type	Notes
`voucher_number`	`str(≤50)`	Unique PV reference
`company`	`str`	FK → `Company`
`payment_date`	`date`	Date of payment
`payment_type`	`str`	`"Outgoing"` (default)
`party_type`	`str`	`Supplier
`party`	`str`	FK → party record
`paid_from_account`	`str`	FK → `Account` (Debit — Bank/Cash)
`paid_to_account`	`str`	FK → `Account` (Credit — Payable)
`amount`	`Decimal`	Payment amount
`bank_account`	`str	None`
`reference_number`	`str	None`
`reference_date`	`date	None`
`narration`	`str	None`
`cost_center`	`str	None`
`status`	`str`	`Draft

Meta: is_submittable=True

4.15 `PaymentReceipt`

Field	Type	Notes
`receipt_number`	`str(≤50)`	Unique receipt reference
`company`	`str`	FK → `Company`
`receipt_date`	`date`	Date of receipt
`party_type`	`str`	`Customer`
`party`	`str`	FK → `m-core.Customer`
`received_in_account`	`str`	FK → `Account` (Debit — Bank/Cash)
`paid_from_account`	`str`	FK → `Account` (Credit — Receivable)
`amount`	`Decimal`	Receipt amount
`bank_account`	`str	None`
`reference_number`	`str	None`
`reference_date`	`date	None`
`narration`	`str	None`
`cost_center`	`str	None`
`status`	`str`	`Draft

Meta: is_submittable=True

4.16 `DebitNote`

Field	Type	Notes
`note_number`	`str(≤50)`	Unique debit note reference
`company`	`str`	FK → `Company`
`posting_date`	`date`	Posting date
`supplier`	`str`	FK → `m-core.Supplier`
`account`	`str`	FK → `Account` (Supplier Payable)
`amount`	`Decimal`	Note amount
`reason`	`str`	Narration / reason
`purchase_invoice`	`str	None`
`status`	`str`	`Draft

Meta: is_submittable=True

4.17 `CreditNote`

Field	Type	Notes
`note_number`	`str(≤50)`	Unique credit note reference
`company`	`str`	FK → `Company`
`posting_date`	`date`	Posting date
`customer`	`str`	FK → `m-core.Customer`
`account`	`str`	FK → `Account` (Customer Receivable)
`amount`	`Decimal`	Note amount
`reason`	`str`	Narration / reason
`sales_invoice`	`str	None`
`status`	`str`	`Draft

Meta: is_submittable=True

Phase 06 — General Ledger

4.18 `JournalEntry`

Field	Type	Notes
`entry_number`	`str(≤50)`	Unique JE reference
`company`	`str`	FK → `Company`
`posting_date`	`date`	Posting date
`entry_type`	`str`	`Journal Entry
`narration`	`str`	Document-level narration
`total_debit`	`Decimal`	Sum of debit legs (auto-computed)
`total_credit`	`Decimal`	Sum of credit legs (auto-computed)
`status`	`str`	`Draft
`accounts`	`list[JournalEntryAccount]`	Child table — ledger legs

Meta: is_submittable=True — See §10 — Decision 4.

4.19 `JournalEntryAccount` (Child)

Field	Type	Notes
`parent`	`str`	FK → `JournalEntry`
`parent_type`	`str`	`"JournalEntry"`
`account`	`str`	FK → `Account`
`party_type`	`str	None`
`party`	`str	None`
`cost_center`	`str	None`
`debit`	`Decimal`	Debit amount
`credit`	`Decimal`	Credit amount
`user_remark`	`str	None`

Meta: is_submittable=False, show_in_desk=False

4.20 `PeriodClosingVoucher`

Field	Type	Notes
`voucher_number`	`str(≤50)`	Unique PCV reference
`company`	`str`	FK → `Company`
`posting_date`	`date`	Closing date
`fiscal_year`	`str`	FK → `FiscalYear` being closed
`period_year_end_date`	`date`	Fiscal year end date
`closing_account`	`str`	FK → `Account` (Retained Earnings)
`net_pl_amount`	`Decimal`	Net P&L transferred
`status`	`str`	`Draft

Meta: is_submittable=True

Phase 07 — Employee Expense Claims

4.21 `ExpenseClaim`

Field	Type	Notes
`claim_number`	`str(≤50)`	Unique claim reference
`company`	`str`	FK → `Company`
`employee`	`str`	FK → `m-core.Employee`
`claim_date`	`date`	Date claim was raised
`claim_type`	`str`	`Travel
`cost_center`	`str	None`
`total_claimed_amount`	`Decimal`	Auto-summed from child rows
`total_approved_amount`	`Decimal`	Approver-filled
`narration`	`str	None`
`status`	`str`	`Draft
`expenses`	`list[ExpenseClaimDetail]`	Child table

Meta: is_submittable=True

Multi-level approval (Department Head → Finance) is delegated to the Framework M WorkflowProtocol — See §10 — Decision 7.

4.22 `ExpenseClaimDetail` (Child)

Field	Type	Notes
`parent`	`str`	FK → `ExpenseClaim`
`parent_type`	`str`	`"ExpenseClaim"`
`expense_date`	`date`	Date of expense
`description`	`str`	Expense description
`expense_type`	`str`	`Travel
`amount`	`Decimal`	Claimed amount
`is_approved`	`bool`	Approver decision per line
`approved_amount`	`Decimal`	Approved amount

Meta: is_submittable=False, show_in_desk=False

Phase 08 — Fixed Asset Register

4.23 `AssetCategory`

Field	Type	Notes
`category_name`	`str`	Unique category name
`depreciation_method`	`str`	`SLM` (Straight Line) or `WDV` (Written Down Value)
`total_useful_life`	`int`	Useful life in years
`frequency_of_depreciation`	`int`	Months per period (12=annual, 3=quarterly)
`depreciation_account`	`str`	FK → `Account` (Depreciation Expense)
`accumulated_depreciation_account`	`str`	FK → `Account` (Accumulated Depreciation)
`disposal_account`	`str`	FK → `Account` (Gain/Loss on Disposal)

Meta: is_submittable=False

4.24 `Asset`

Field	Type	Notes
`asset_number`	`str(≤50)`	Unique asset register number
`company`	`str`	FK → `Company`
`asset_name`	`str`	Description
`asset_category`	`str`	FK → `AssetCategory`
`purchase_date`	`date`	Date of purchase
`gross_purchase_amount`	`Decimal`	Original cost
`salvage_value`	`Decimal`	Expected scrap value
`current_value`	`Decimal`	Book value (updated by depreciation)
`location`	`str	None`
`custodian`	`str	None`
`cost_center`	`str	None`
`is_active`	`bool`	`False` when disposed
`disposal_date`	`date	None`

Meta: is_submittable=True

4.25 `AssetMovement`

Field	Type	Notes
`movement_number`	`str(≤50)`	Unique movement reference
`asset`	`str`	FK → `Asset`
`movement_date`	`date`	Date of movement
`from_location`	`str	None`
`to_location`	`str`	Destination location
`from_custodian`	`str	None`
`to_custodian`	`str	None`
`purpose`	`str	None`
`reference`	`str	None`

Meta: is_submittable=True

4.26 `DepreciationSchedule`

Field	Type	Notes
`asset`	`str`	FK → `Asset`
`schedule_date`	`date`	Date depreciation should be posted
`depreciation_amount`	`Decimal`	Depreciation for this period
`accumulated_depreciation`	`Decimal`	Running total after posting
`book_value_after`	`Decimal`	Net book value after posting
`is_depreciated`	`bool`	`True` once JE has been posted
`journal_entry`	`str	None`

Meta: is_submittable=False, show_in_desk=False

Depreciation batch execution is cron-driven, configurable via FinanceSettings — See §10 — Decision 6.

Phase 09 — Earnest Money Deposit

4.27 `EMDReceipt`

Field	Type	Notes
`receipt_number`	`str(≤50)`	Unique EMD receipt reference
`company`	`str`	FK → `Company`
`receipt_date`	`date`	Date of receipt
`party_type`	`str`	`Supplier
`party`	`str`	FK → party record
`amount`	`Decimal`	EMD amount received
`bank_account`	`str	None`
`reference_number`	`str	None`
`ref_number`	`str	None`
`status`	`str`	`Held

Meta: is_submittable=True

4.28 `EMDRefund`

Field	Type	Notes
`refund_number`	`str(≤50)`	Unique refund reference
`emd_receipt`	`str`	FK → `EMDReceipt`
`refund_date`	`date`	Date of refund
`refund_amount`	`Decimal`	Refund amount (≤ receipt amount)
`bank_account`	`str	None`
`reference_number`	`str	None`
`reason`	`str	None`
`status`	`str`	`Draft

Meta: is_submittable=True

5. REST API

All doctypes with api_resource=True automatically expose standard CRUD endpoints:

GET    /api/resource/{DocType}
POST   /api/resource/{DocType}
GET    /api/resource/{DocType}/{id}
PUT    /api/resource/{DocType}/{id}
DELETE /api/resource/{DocType}/{id}

For submittable doctypes:

POST   /api/resource/{DocType}/{id}/submit
POST   /api/resource/{DocType}/{id}/cancel

Child doctypes (BankStatementEntry, JournalEntryAccount, ExpenseClaimDetail, DepreciationSchedule) are API-accessible but excluded from the Desk UI sidebar (show_in_desk=False).

6. Relationships Overview

Company ──────────────────────────────────┐
  │                                       │
  ├─ FiscalYear ──── AccountingPeriod     │
  ├─ Account (tree, syncs to m-ledger)    │
  ├─ CostCenter (tree)                    │
  ├─ BankAccount ──── BankStatement ──── BankStatementEntry
  │                └─ BankReconciliation  │
  ├─ Budget ──── BudgetRevision           │
  ├─ PaymentVoucher  (party: Supplier | Employee)
  ├─ PaymentReceipt  (party: Customer)    │
  ├─ DebitNote       (party: Supplier)    │
  ├─ CreditNote      (party: Customer)    │
  ├─ JournalEntry ──── JournalEntryAccount│
  ├─ PeriodClosingVoucher                 │
  ├─ ExpenseClaim ──── ExpenseClaimDetail  │
  ├─ Asset ──── DepreciationSchedule (category: AssetCategory)
  │         └─ AssetMovement              │
  └─ EMDReceipt ──── EMDRefund            │

FinanceSupplier  ─── m-core.Supplier
FinanceCustomer  ─── m-core.Customer

7. Integration Points

Dependency	How Used
m-ledger	All GL postings delegated to Book-Keeper. Finance doctypes create/cancel GL entries on submit/cancel. `Account` auto-syncs on `after_save`.
m-core	`Supplier`, `Customer`, `Employee`, `Party` sourced from `m-core`. Finance adds domain extensions.
m-invoice	`PurchaseInvoice` / `SalesInvoice` originate in `m-invoice`. `DebitNote`/`CreditNote` carry back-references.
m-india	GST/TDS compliance, `HSNCode` master. Tax IDs surfaced on finance party extensions.
m-imprest	Imprest workflows live in `m-imprest`; finance consumes settlements as GL entries.
citadel/iam	Auth and RBAC. `requires_auth` and `apply_rls` are `False` for development; hardened pre-launch.

8. Controller Lifecycle — Planned Logic

DocType	before_save	after_submit
`Account`	—	Sync to Book-Keeper (auto, fallback: manual)
`JournalEntry`	Validate total_debit == total_credit	Push GL entries to Book-Keeper
`PaymentVoucher`	Budget check (warn / block)	Post GL: Dr paid_from, Cr paid_to
`PaymentReceipt`	—	Post GL: Dr received_in, Cr paid_from
`DebitNote`	—	Post GL reducing Supplier payable
`CreditNote`	—	Post GL reducing Customer receivable
`Budget`	—	Lock allocation; enable utilisation tracking
`BudgetRevision`	—	Update `Budget.allocated_amount`
`BankReconciliation`	Compute `difference`	Transition bank statement to `Reconciled`
`Asset`	—	Auto-generate `DepreciationSchedule` rows
`AssetMovement`	—	Update `Asset.location` / `custodian`
`EMDReceipt`	—	Post GL: Dr Bank, Cr EMD Liability
`EMDRefund`	Validate refund ≤ receipt amount	Post GL reversal; update receipt status
`ExpenseClaim`	Sum total from child rows	Post GL on Paid status
`PeriodClosingVoucher`	Compute net P&L from m-ledger	Post closing JE to retained earnings

9. Financial Reports

Reports are generated dynamically from Book-Keeper data via m-ledger. No separate doctypes required.

Report	Source
Trial Balance	`m-ledger` GL aggregation
Profit & Loss Statement	Income / Expense account totals
Balance Sheet	Asset / Liability / Equity totals
General Ledger Statement	Per-account GL entry list
Bank Reconciliation Statement	`BankReconciliation` view
Accounts Payable Aging	`PaymentVoucher` + invoice view
Accounts Receivable Aging	`PaymentReceipt` + invoice view

10. Architectural Decisions (Resolved)

#	Question	Decision
1	Should `Account` sync to m-ledger automatically or on manual action?	Auto on `after_save`. If sync fails, surface a manual “Sync to Ledger” action on the document.
2	Should budget validation block `PaymentVoucher` submission or warn?	Warning by default; configurable to hard-block via a `budget_enforcement_mode` setting in `FinanceSettings` (`warn` \| `block`).
3	When will `requires_auth` / `apply_rls` be hardened?	Pre-launch. All flags flipped to `True` and proper role permissions set as a pre-production milestone gate.
4	Should `JournalEntry.is_submittable` be `True`?	Yes. `JournalEntry` has full submit/cancel lifecycle enforced by the framework.
5	`FiscalYear.start_date` / `end_date` typed as `str` — should this be corrected?	Yes. All date fields must use timezone-aware `datetime` objects. Naive strings are not allowed. This is a required fix before implementation.
6	How is `DepreciationSchedule` batch processing triggered?	Cron-driven, configurable via `FinanceSettings.depreciation_cron_schedule`.
7	How is multi-level `ExpenseClaim` approval modelled?	Delegated to `WorkflowProtocol` in Framework M. The controller integrates with the workflow abstraction; no custom approval state machine is built in the finance library.

RFC 003 — Finance Library: Architecture, Doctypes & API

1. Context & Motivation

2. Dependency Graph

3. Framework Conventions

3.1 DocType Meta class

3.2 Controller lifecycle hooks

3.3 Child Tables

4. Doctype Catalogue

Phase 00 — Foundation

4.1 Company

4.2 FiscalYear

4.3 AccountingPeriod

Phase 01 — F&A Masters

4.4 Account

4.5 CostCenter

4.6 FinanceSupplier

4.7 FinanceCustomer

Phase 03 — Bank & Reconciliation

4.8 BankAccount

4.9 BankStatement

4.10 BankStatementEntry (Child)

4.11 BankReconciliation

Phase 04 — Budget Management

4.12 Budget

4.13 BudgetRevision

Phase 05 — Bills & Payments

4.14 PaymentVoucher

4.15 PaymentReceipt

4.16 DebitNote

4.17 CreditNote

Phase 06 — General Ledger

4.18 JournalEntry

4.19 JournalEntryAccount (Child)

4.20 PeriodClosingVoucher

Phase 07 — Employee Expense Claims

4.21 ExpenseClaim

4.22 ExpenseClaimDetail (Child)

Phase 08 — Fixed Asset Register

4.23 AssetCategory

4.24 Asset

4.25 AssetMovement

4.26 DepreciationSchedule

Phase 09 — Earnest Money Deposit

4.27 EMDReceipt

4.28 EMDRefund

5. REST API

6. Relationships Overview

7. Integration Points

8. Controller Lifecycle — Planned Logic

9. Financial Reports

10. Architectural Decisions (Resolved)

3.1 DocType `Meta` class

4.1 `Company`

4.2 `FiscalYear`

4.3 `AccountingPeriod`

4.4 `Account`

4.5 `CostCenter`

4.6 `FinanceSupplier`

4.7 `FinanceCustomer`

4.8 `BankAccount`

4.9 `BankStatement`

4.10 `BankStatementEntry` (Child)

4.11 `BankReconciliation`

4.12 `Budget`

4.13 `BudgetRevision`

4.14 `PaymentVoucher`

4.15 `PaymentReceipt`

4.16 `DebitNote`

4.17 `CreditNote`

4.18 `JournalEntry`

4.19 `JournalEntryAccount` (Child)

4.20 `PeriodClosingVoucher`

4.21 `ExpenseClaim`

4.22 `ExpenseClaimDetail` (Child)

4.23 `AssetCategory`

4.24 `Asset`

4.25 `AssetMovement`

4.26 `DepreciationSchedule`

4.27 `EMDReceipt`

4.28 `EMDRefund`