Accounting

Location: dg_smart_pos_api/modules/Accounting. Owns the double-entry ledger: a chart of accounts, journal entries and their lines, and fiscal years that get closed at year-end into Retained Earnings. It is meant to be the automatic bookkeeping layer behind Sales, expenses, supplier payments, debt collection, and GRNs, posting a balanced journal entry whenever one of those happens.

Disabled, but its routes and migrations are not

config/modules.php’s enabled array has Accounting commented out (// 'Accounting', // disabled, re-enable when ready), and the code comment confirms it “exists on disk but is dormant.” That disables AccountingServiceProvider registration (so AccountingService isn’t bound as a singleton) and skips Accounting in the generic per-module migration-loading loop.

It does not stop the module from being reachable:

• routes/tenant.php requires modules/Accounting/Routes/accounting.php unconditionally (not gated by the enabled list), so every v1_accounting/stores/{store}/* route below is live behind auth:sanctum right now.
• Accounting is in ModulesServiceProvider::TENANT_ROUTE_MODULES and in the tenantOnlyMigrationModules list, and its migrations are also listed unconditionally in config/tenancy.php’s migration_parameters.--path, so the accounts, journal_entries, journal_entry_lines, and fiscal_years tables exist on every tenant regardless of the enabled flag.
• Store::observe(StoreObserver::class) is registered directly in AppServiceProvider::boot() (not gated by the module being enabled), so every new store still gets its default chart of accounts seeded via AccountingService::seedDefaultAccounts().

What actually is off: the automatic posting. AppServiceProvider::boot() has all seven AccountingJournalObserver registrations commented out (Sale, Expense, InvoicePayment, DebtHistory, GrnHeader, SupplierHistory, Deposit), with the note “Accounting journal observers disabled, re-enable when accounting module is re-activated.” So no sale, expense, payment, or stock receipt posts a journal entry today, even though the accounts to post them to already exist per-store. docs/PLATFORM_STRATEGY_AND_ROADMAP.md section 2.10 independently confirms this: “It has never been enabled. No sale, purchase or payment posts to a ledger.” Manual use of the chart-of-accounts and journal-entry CRUD endpoints still works fully, it just never gets fed automatically.

Accounting is also one of the modules under the core architecture change freeze.

Data model

• Account: one chart-of-accounts row: account_number, account_name, account_type (AccountType enum: asset/liability/equity/income/expense), parent_id for hierarchy, balance (a cached convenience figure; currentBalance() recomputes the authoritative value from posted journal lines), is_system (seeded default accounts, cannot be renamed or deleted).
• JournalEntry: date, reference_number, description, status (JournalEntryStatus enum: draft/posted/reversed), created_by, reversed_by (self-referencing link to the reversal entry).
• JournalEntryLine: one debit or credit line on an entry: account_id, debit, credit, source_type/source_id (polymorphic-by-convention pointer back to the record that caused it, e.g. 'sale'/123).
• FiscalYear: year, start_date, end_date, status (open/closed), closing_journal_entry_id.

Flows

Seeding the chart of accounts

AccountingService::seedDefaultAccounts() inserts eleven system accounts per store the first time it runs (Cash 1001, Bank 1003, Accounts Receivable 1004, Inventory 1005, Accounts Payable 2001, Owner’s Equity 3001, Retained Earnings 3002, Revenue 4001, Cost of Goods Sold 5001, Salary Expense 5002, General Expense 5003). It runs on every new store via StoreObserver regardless of the module’s enabled flag (see caution above).

Manual bookkeeping (what’s actually reachable today)

AccountController gives full CRUD over the chart of accounts (index/store/show/update/destroy, with system accounts protected from renumbering and deletion) plus balanceSheet, which aggregates posted journal_entry_lines as of a date into assets/liabilities/equity/income/expenses, computing net income and checking Assets = Liabilities + Equity + Net Income.

JournalEntryController::index/show list and read entries (with filters for date range, status, account). reverse creates a mirrored reversal entry (debits and credits swapped) via AccountingService::reverseEntry(), only for entries currently posted.

FiscalYearController::seedCurrent idempotently ensures the current and previous calendar year exist. close (and the scheduler-driven autoClose) call AccountingService::closeFiscalYear(), which zeroes every income/expense account’s balance for the year into Retained Earnings via a generated closing entry, then marks the year closed. It refuses to close before end_date or if already closed.

What would run if the observers were re-enabled

AccountingJournalObserver (currently unregistered, see caution) defines the posting rules that were designed for this module: Sale -> debit Cash/Bank per payment method, credit Revenue (4001); business Expense -> debit the chosen expense account, credit Cash/Bank; InvoicePayment -> debit cash collected, credit Accounts Receivable (1004); DebtHistory (credit sale) -> debit AR for the unpaid portion and cash for any immediate payment, credit Revenue; GrnHeader -> debit Inventory (1005), credit Accounts Payable (2001); SupplierHistory payments -> debit Accounts Payable, credit cash/bank; Deposit -> debit Bank, credit Cash. All of this logic exists and is unit-testable in AccountingService, it simply isn’t wired to fire yet.

Route surface

All under auth:sanctum, prefix v1_accounting/stores/{store}, registered via modules/Accounting/Routes/accounting.php (required unconditionally from routes/tenant.php, see caution above):

Method	Path	Controller method
GET	balance-sheet	AccountController::balanceSheet
GET	fiscal-years	FiscalYearController::index
POST	fiscal-years/seed-current	FiscalYearController::seedCurrent
POST	fiscal-years/auto-close	FiscalYearController::autoClose
POST	fiscal-years/{year}/close	FiscalYearController::close
GET	accounts	AccountController::index
POST	accounts	AccountController::store
GET	accounts/{account}	AccountController::show
PUT	accounts/{account}	AccountController::update
DELETE	accounts/{account}	AccountController::destroy
GET	journal-entries	JournalEntryController::index
GET	journal-entries/{journalEntry}	JournalEntryController::show
POST	journal-entries/{journalEntry}/reverse	JournalEntryController::reverse

Related

• Sales: the intended source of automatic sale journal entries (posting currently disabled)
• Inventory: GRNs are the intended source of inventory/payable journal entries (posting currently disabled)
• HR: PayrollService checks config('modules.enabled') for Accounting before attempting a salary journal entry, so it correctly no-ops while Accounting stays commented out of that list
• Analytics: reports derived from raw transaction tables rather than from this ledger, since nothing posts to it yet