Accounting Event → Ledger Traceability Matrix

This document defines how every money-impacting event is posted into the accounting sub-ledger and traced to downstream reporting.

Event inventory and posting map

| Event type | Operational source | Debit account | Credit account | Timestamp policy | Currency policy | |---|---|---|---|---|---| | INVOICE_CREATED | Invoice | 1100_AR | 4000_REVENUE | Event timestamp (invoiceDate) | Transaction currency | | PAYMENT_CAPTURED | BillingTransaction / invoice settlement | 1000_CASH | 1100_AR | Capture/settlement timestamp | Transaction currency | | REFUND_ISSUED | Billing refund webhook/import | 4090_SALES_RETURNS | 1000_CASH | Settlement timestamp | Transaction currency | | CREDIT_NOTE_ISSUED | Credit note workflow | 4095_CREDIT_NOTES | 1100_AR | Event timestamp | Transaction currency | | CHARGEBACK_RECORDED | Processor dispute webhook | 6150_CHARGEBACK_LOSS | 1000_CASH | Settlement timestamp | Transaction currency | | FX_CONVERSION_RECORDED | Treasury/FX conversion job | 1001_FX_HOLDING | 1000_CASH | Event timestamp | Workspace base currency | | WRITE_OFF_RECORDED | Collections / dunning workflow | 6120_BAD_DEBT | 1100_AR | Event timestamp | Transaction currency | | MANUAL_ADJUSTMENT | Admin adjustment workflow | 9990_SUSPENSE | 9991_SUSPENSE_OFFSET | Event timestamp | Transaction currency |

Automated controls

Nightly integrity checks enforce:

1. DOUBLE_ENTRY_BALANCED (debits equal credits per transaction).
2. CURRENCY_CONSISTENCY (journal line currency equals transaction posting currency).
3. POSTING_TIMESTAMP_POLICY (journal line posted timestamp equals transaction posted timestamp).
4. IMMUTABLE_POSTED_ENTRIES (all posted lines remain immutable in operational use).
5. NO_ORPHAN_JOURNAL_LINES (no transaction without journal lines).
6. OPS_LEDGER_RECON_INVOICE_COUNT (operational invoice count reconciles with INVOICE_CREATED entries).
7. OPS_LEDGER_RECON_PAYMENT_COUNT (paid billing transaction count reconciles with PAYMENT_CAPTURED entries).
8. OPS_LEDGER_REPORTING_REVENUE_MATCH (invoice aggregate equals recognized ledger revenue).

Traceability matrix keys

Each AccountingTransaction stores trace keys for end-to-end auditability:

• requestId: API request correlation key.
• jobId: asynchronous job/worker identifier.
• sourceTable + sourceId: operational record linkage.
• sourceRef: human-readable reference (invoice number, provider reference).
• statementBatchId: financial statement/export batch identifier.

The API endpoint GET /api/admin/accounting/traceability emits row-level matrix output for audit exports.