Module guide
Accounting is the financial core of the workspace: general ledger (CoA + journals), standard reports, and automatic postings from sales and purchase. This guide matches the sidebar layout and the ERP Accounting Module Specification v1.0 (see implementation table below).
How to use every screen? Open the full step-by-step guide: Accounting — how to use (dashboard, AR/AP, banking, tax, fixed assets, budgets, reports, cron).
Access — Permission
workspace.accounting (Accountant, Administrator, Owner). Sidebar group: Accounting. Tabbed sub-menu reference: Sidebar menus.Record-to-report flow
- Set up the chart of accounts (asset, liability, equity, revenue, expense).
- Generate accounting periods for your fiscal year (Accounting → Accounting periods).
- Post opening balances with journal entries when migrating.
- Run daily operations — sales invoices and receipts auto-post to GL when configured.
- Enter manual journals for adjustments, accruals, and purchase/inventory gaps.
- Reconcile operational AR/AP on Sales and Purchase screens until sub-ledgers ship.
- Close the period: trial balance (must foot), P&L, balance sheet.
Full how-to guide
Every Accounting screen explained step by step (AR, AP, banking, tax, assets, budgets, cron). Open: https://saas-erp.schoolkam.com/docs/accounting/how-to
- Bookmark this page for training new accountants.
Chart of accounts
Menu path: /workspace/{your-company-slug}/accounting/accounts
Asset, liability, equity, revenue, expense hierarchy.
- Use parent accounts for roll-ups in reports.
- Avoid deleting accounts used on journal lines.
Accounting periods
Menu path: /workspace/{your-company-slug}/accounting/periods
Fiscal months (open / closed / locked); posting only in open periods.
- Generate months for fiscal year
- Close each month after reconciling
- Close fiscal year to transfer P&L to retained earnings
Journal entries
Menu path: /workspace/{your-company-slug}/accounting/journals
Manual double-entry vouchers (draft / posted / reversed).
- New entry → balanced lines
- Save draft or Save & post
- Post from list for drafts
- Reverse posted entries when correcting
Ledger
Menu path: /workspace/{your-company-slug}/accounting/reports/ledger
Transactions per account for a date range.
- Drill down from trial balance when investigating an account.
Trial balance
Menu path: /workspace/{your-company-slug}/accounting/reports/trial-balance
All balances at a point in time; debits must equal credits.
Profit & loss (P&L)
Menu path: /workspace/{your-company-slug}/accounting/reports/pl
Revenue and expense accounts for a period.
Balance sheet
Menu path: /workspace/{your-company-slug}/accounting/reports/balance-sheet
Asset, liability, and equity as of a date.
Cash flow
Menu path: /workspace/{your-company-slug}/accounting/reports/cash-flow
Indirect-method cash flow for a period.
Account types (chart of accounts)
| Type | Report | Normal balance & examples |
|---|---|---|
| asset | Balance sheet | Debit normal balance; cash, AR, inventory, fixed assets |
| liability | Balance sheet | Credit normal; AP, loans, GST payable |
| equity | Balance sheet | Credit normal; capital, retained earnings |
| revenue | P&L (income) | Credit normal; sales and other income |
| expense | P&L (expense) | Debit normal; COGS, salaries, rent |
Integrations
| Module | Direction | What posts to GL |
|---|---|---|
| Sales | Sales → Accounting | Posted invoices, receipts, and returns create journal entries (default CoA codes 1200, 4000, 2100, cash/bank). |
| Purchase | Purchase → Accounting | Approved invoices, completed payments, and settled debit notes auto-post via PurchaseAccountingPoster (2000 AP, 5000, 2110 ITC, 2200 TDS, cash/bank). |
| Inventory | Inventory → Accounting | GRN, issues, adjustments post inventory and COGS accounts when configured. |
| Payment management | Bidirectional | Customer receipts and vendor payments align with AR/AP; reconcile on sales invoice list and purchase AP screens. |
Auto-posting — Sales and purchase documents post to GL on save/approve. Default codes: sales
1200/4000/2100; purchase 2000/5000/2110/2200; cash/bank 1000/1100. See the how-to guide for the full table.Implemented in this app
| Feature | Status | In this app |
|---|---|---|
| Chart of accounts | Partial | Accounting → Chart of accounts (active, allow posting, group accounts, deactivate) |
| Journal entries (manual) | Partial | Accounting → Journal entries — draft, post, reverse; JE-YYYY-NNNNN |
| Accounting periods | Partial | Accounting → Accounting periods — FY months, close/lock/reopen, year-end |
| Sales auto-posting | Partial | SalesAccountingPoster — posted JE; requires open period for document date |
| Ledger report | Implemented | Accounting → Ledger |
| Trial balance | Implemented | Accounting → Trial balance |
| Profit & loss | Implemented | Accounting → P&L |
| Balance sheet | Implemented | Accounting → Balance sheet |
| Cash flow statement | Partial | Accounting → Cash flow — indirect method, reconciles to cash & bank GL |
| Purchase auto-posting | Partial | PurchaseAccountingPoster — invoices, payments, debit notes; codes 2000 AP, 5000, 2110 ITC, 2200 TDS, 1000/1100 |
| AR sub-ledger | Partial | Accounting → Customer ledger (AR), AR aging, customer outstanding/statement — `customer_ledger` synced from sales GL post |
| AP sub-ledger | Partial | Accounting → Vendor ledger (AP), AP aging, vendor outstanding/statement — `vendor_ledger` synced from purchase GL post |
| Bank accounts | Partial | Accounting → Bank accounts — link cash/bank GL (asset), opening balance, book balance |
| Bank reconciliation | Partial | Accounting → Bank reconciliation — CSV import, manual lines, match to journal lines, finalize |
| Tax codes | Partial | Accounting → Tax codes — GST/TDS/TCS definitions with rate and optional GL link |
| GST returns workspace | Partial | Accounting → Tax returns — GSTR-1/3B/9, TDS 24Q/26Q prepare & file workflow |
| Accounting dashboard | Partial | Accounting → Dashboard — AR/AP, cash & bank, GST summary, workflow counts |
| Fixed assets register | Partial | Accounting → Fixed assets — register, CWIP capitalize, monthly depreciation (JE), disposal |
| Currencies & exchange rates | Partial | Accounting → Currencies — ISO master, base currency, daily rates, convert to functional currency |
| Cost centers & budgets | Partial | Accounting → Cost centers & budgets — dimensions, GL budget lines, activate/close, budget vs actual report |
| Recurring journals | Partial | Accounting → Recurring journals — balanced templates, activate/pause, run due or manual, optional auto-post; cron: accounting:run-tenant-schedules --recurring (daily 02:00) |
| Accounting tenant scheduler | Partial | php artisan accounting:run-tenant-schedules — recurring journals (daily) and fixed-asset depreciation (1st of month); requires Laravel scheduler cron |
Specification scope (v1.0)
Full PDF index: docs/ERP_Accounting_Module_Specification_INDEX.md in the repository. Sub-modules below show what the spec defines vs what is live today.
| Sub-module (spec) | Scope | App status |
|---|---|---|
| Chart of accounts | Hierarchy, types, description, active/posting flags, parent type match | Partial |
| Journal entries | Draft/post/reverse, JE numbering, balanced lines, sales auto-post | Partial |
| Accounts receivable | Customer sub-ledger, receipts, aging, write-offs | Partial |
| Accounts payable | Vendor sub-ledger, bills, payments, debit notes, aging | Partial |
| Banking | Bank/cash accounts, reconciliation, payment runs | Partial |
| Tax management | GST, TDS, TCS, ITC, GSTR returns, e-invoicing | Planned |
| Fixed assets | Register, SLM/WDV depreciation, disposal, CWIP | Partial |
| Multi-currency | Currency master, daily rates, convert to base | Partial |
| Budgets & cost centers | Cost center hierarchy, budgets by period, budget vs actual | Partial |
| Period management | Apr–Mar months, open/close/lock, reopen, year-end P&L transfer | Partial |
| Financial statements | TB, P&L, balance sheet, cash flow | Partial |
| Recurring journals | Templates, schedules, run due / auto-post | Partial |
Double-entry basics
- Debit increases assets and expenses; decreases liabilities, equity, and income.
- Credit is the opposite.
- Every journal entry must balance: total debits = total credits.
- Save as draft, or Save & post. Posted entries are immutable; use Reverse on the list. Only posted lines appear in reports.
Month-end checklist
- Confirm all sales invoices and payment receipts for the period are saved (GL lines created).
- Confirm purchase invoices are approved and vendor payments completed (GL auto-posts).
- Review inventory valuation and adjustments.
- Run trial balance — debits must equal credits.
- Run P&L and balance sheet; investigate variances.
- Accounting — how to use — Full guide for every Accounting screen
- Sidebar menus (Accounting tab) — What each sub-menu is for
- Screens: list, create & edit — Routes and tables
- Database columns — Accounting tab includes planned tables
- End-to-end workflows