Accounts

Accounts manages the chart of accounts and the journal entries that all finance modules should post into. Today only fees actually posts; this module's own UI is account CRUD, manual journal entry, and ledger viewing.

Flow

Maintain chart of accounts (ASSET / LIABILITY / EQUITY / REVENUE / EXPENSE)
  → record a manual journal entry (DRAFT, balanced debit = credit)
  → post it (writes postedAt, entry becomes immutable)
  → entries roll into the general ledger + account balances → Reports

Status

Routes

Server actions

RBAC is enforced in content.tsx. Note these actions resolve the tenant from session.user.schoolId directly rather than getTenantContext() (an inconsistency with payroll/salary/fees — flagged for cleanup). Journal + ledger lines are created via nested Prisma create (atomic per call) without a wrapping db.$transaction.

Concepts

Accounting engine

The reusable double-entry engine lives at finance/lib/accounting/ — posting-rules.ts (domain event → balanced lines), actions.ts (the six post* functions), seed-accounts.ts, utils.ts (toCents/fromCents/validateDoubleEntry), types.ts.

Two things to know:

1. Only postFeePayment is wired. The other five posting functions have zero callers, so the ledger reflects only fee payments and manual journal entries (see the block overview).
2. This module has its own createJournalEntry / postJournalEntry for manual GL entry; they do not share code with the engine's posting path. The engine's equivalents (postJournalEntryAction, getChartOfAccounts, etc.) are currently unused.

Schema

prisma/models/finance-core.prisma:

• ChartOfAccount — code, name, type, subtype, parentId (hierarchy), normalBalance, isActive, description.
• FiscalYear — name, startDate, endDate, isCurrent, isClosed.
• JournalEntry — entryNumber, entryDate, description, sourceModule, sourceRecordId, isPosted, postedAt, isReversed, reversalEntryId, createdBy. Immutable once posted.
• LedgerEntry — debit, credit, description.
• AccountBalance — balance, asOfDate.

No lang field — ChartOfAccount.name/.description and JournalEntry/LedgerEntry.description store untagged single-language text.

Tests

The module itself has no tests. The engine has one file, finance/lib/accounting/__tests__/utils.test.ts (10 tests) covering math helpers (validateDoubleEntry, toCents/fromCents, formatCurrency). There is no test asserting debit = credit on an actual posting-rule run, and no per-school trial-balance test.

Key files

See also

• Finance — the double-entry model + status matrix
• Reports — balance sheet / P&L / trial balance off this ledger
• Payroll · Expenses — money-movers that should (but don't yet) post here