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ADR 0017: Chart Maintenance Surrounds the Accounting Kernel

Context

BooksPlus needs a full chart of accounts capability while preserving a focused accounting posting path.

Decision

The accounting kernel consumes authoritative account information and enforces posting eligibility, but ordinary chart maintenance, starter chart installation, semantic-role assignment, and import workflows are handled by chart-of-accounts application services around the domain model.

Account codes are visible identifiers, not account identity. Journal lines preserve immutable account ids.

Report headings and statement presentation groups are not accounts.

Consequences

  • Posting remains centered on account validation and immutable account references.
  • Chart customization can record audit history without changing posted ledger identity.
  • Imports and starter chart installation can be staged and governed outside posting.
  • ../contracts/account.contract.md
  • ../contracts/account-role.contract.md
  • ../contracts/account-code-resolution.contract.md
  • ../contracts/chart-import.contract.md