Source truth: - Company Identity and Context Contract - Accounts - Financial Periods - Journal Entries - Posting and Reversal - Source Documents - Kernel Contract - Reporting Contract - Business Time Contract
Domain Model
This page describes the primary accounting concepts.
- Accounts classify activity.
- Financial periods control posting and reporting.
- Journal entries record balanced accounting effects.
- Source documents provide supporting evidence.
Modeling principles
- Name concepts by business meaning, not storage or UI convenience.
- Keep canonical domain behavior independent of Avalonia, persistence, and operating-system services.
- Represent consequential states explicitly, including draft, posted, reversed, soft closed, hard closed, and reopened.
- Treat posted accounting results as durable; corrections use reversal or adjustment patterns.
- Preserve source evidence, attribution, and audit references as part of the domain model.
Core concepts
| Concept | Meaning |
|---|---|
| Company | Accounting entity whose books are maintained |
| Business-time cutoff | Named-zone resolution of inclusive company-local dates to a half-open instant interval |
| Account | Chart-of-accounts member used by journal lines |
| Financial period | Governed time period used for posting, reporting, close, and controls |
| Journal entry | Balanced accounting event with header, lines, date, period, source, and explanation |
| Journal line | Debit or credit line posted to an account |
| Money | Exact monetary amount in a currency and posting precision |
| Source document | Evidence or reference supporting accounting activity |
| Close run | Review and control workflow for a target financial period |
| Report run | Immutable captured execution of a standard ledger-derived report |
| Report snapshot | Exact report header, lines, totals, source contributions, and labels preserved at capture |
| Audit event | Append-only record of a consequential action |
Company context
Company is the accounting entity whose books are maintained.
Company identity scopes the chart of accounts, fiscal setup, accounting records, permissions, audit events, reporting, backup, restore, and sensitive company-data operations.
Development and test workflows may seed BooksPlus Test Company, but it is ordinary test data governed by the same company-context rules as other companies.
Boundary guidance
- Posting behavior belongs to Accounting.
- Period identity and status belong to Financial periods.
- Company owns accounting time-zone identity; shared business-time primitives resolve period cutoffs without consulting presentation state.
- Close orchestration belongs to Close.
- Standard report definitions, execution, snapshots, and currentness belong to Reporting.
- Evidence identity and supersession belong to Source documents.
- Authorization for protected actions belongs to Security.
- Audit events record consequential actions but should not become a hidden workflow bus.