Subledger Accounting Data Model

The subledger accounting data model has two layers: configuration entities that define how accounting works, and transactional entities that record what actually happened.

Configuration entities

Event classes

An event class defines a type of accounting event the system can raise. Each event class has a unique code and is scoped to an application — either AR (Accounts Receivable) or AP (Accounts Payable).

The system seeds eight event classes:

Code	Application	Purpose
AR_INVOICE	AR	Customer invoice or debit memo completed
AR_CREDIT_MEMO	AR	Customer credit memo completed
AR_RECEIPT	AR	Cash receipt created
AR_RECEIPT_APPLICATION	AR	Receipt applied to a transaction
AR_RECEIPT_REVERSAL	AR	Receipt reversed
AP_INVOICE	AP	Supplier invoice validated
AP_PAYMENT	AP	Payment applied to a supplier invoice
AP_PAYMENT_VOID	AP	Supplier payment voided

Line types

A line type defines a category of debit or credit line that appears in a subledger journal entry. Each line type has a fixed side — DR (debit) or CR (credit).

Code	Name	Side
RECEIVABLE	Receivable	DR
REVENUE	Revenue	CR
TAX_LIABILITY	Tax Liability	CR
TAX_RECOVERABLE	Tax Recoverable	DR
CASH	Cash	DR
UNAPPLIED	Unapplied Cash	DR
PAYABLE	Payable	CR
EXPENSE	Expense	DR
REALISED_GAIN	Realised FX Gain	CR
REALISED_LOSS	Realised FX Loss	DR

Accounting methods

An accounting method groups a set of derivation rules into a named configuration. The system seeds a single method: STANDARD (Standard Accrual). The accounting method is assigned to a ledger, so all events processed against that ledger use its rules.

Account derivation rules

A derivation rule tells the system where to look for the GL account for a given line type. Each rule specifies a source (e.g. CUSTOMER_SITE, ITEM, LEDGER_DEFAULT) and a priority. When deriving an account, the system walks rules from highest to lowest priority and returns the first match.

See Account Derivation for the full rule set and resolution logic.

Source accounts

A source account maps a specific source entity (a customer site, supplier site, inventory item, tax rate, bank account, or ledger) to a GL code combination for a given line type. These are the lookup records that derivation rules search against.

Transactional entities

Accounting events

An accounting event records that something happened in AR or AP that requires accounting. Events are raised automatically by database triggers and start in UNPROCESSED status. Each event references the source header (AR transaction or AP transaction), the ledger, the accounting date, and the entered currency.

See Accounting Events for trigger details and the event lifecycle.

Journal entries

A subledger journal entry is the accounting record created from a processed event. Each entry belongs to a ledger and period, and contains one or more journal lines. Entries progress through three statuses: DRAFT → FINAL → TRANSFERRED.

Journal lines

Journal lines are the individual debit and credit rows within a journal entry. Each line records:

• The line type (e.g. RECEIVABLE, REVENUE)
• The GL code combination (resolved by the derivation engine)
• Entered amounts in the transaction currency
• Accounted amounts in the ledger's functional currency
• The conversion rate used

Every journal entry must balance — total accounted debits must equal total accounted credits.

Entity relationships

Further reading

• Accounting Events — how events are raised and processed
• Account Derivation — the rule engine that resolves GL accounts
• Create Accounting and Transfer to GL — journal entry creation and the month-end sequence