accounting-posting

name	accounting-posting
description	Documents double-entry journal posting via postJournalSync, ACCT codes, and MVP recipes in simple-books. Use when adding business events, invoices, payments, mileage, reversals, or ledger entries.

Posting a business event

Every business event must produce a balanced journal entry (sum of debits = sum of credits).

Where to post

Use postJournalSync(tx, { date, memo, source, sourceId, lines }) from src/server/invoices.functions.ts (sync Drizzle/bun:sqlite transactions). The function:

• Validates debits = credits.
• Throws on a zero-amount entry.
• Writes one journal_entries row and n journal_lines rows in one tx.

Canonical account codes

Pulled from ACCT in src/server/posting.server.ts. Don't hardcode strings.

Code	Constant	Purpose
1000	CASH	Cash on hand / bank
1100	AR	Accounts Receivable
3000	OWNERS_EQUITY	Owner's Equity (umbrella)
3010	OWNERS_CONTRIBUTION	Capital contributed by owner
3020	OWNERS_DRAW	Cash withdrawn by owner
4000	SERVICES_REVENUE	Revenue from billed services
6100	VEHICLE_EXPENSE	Mileage-based vehicle expense

Recipes (MVP only)

Issue invoice:        DR 1100 A/R                 CR 4000 Services Revenue
Receive cash:         DR 1000 Cash                CR 1100 A/R
Auto-invoice pmt:     (issue + receive, same tx; auto_created=true)
Mileage trip:         DR 6100 Vehicle Expense     CR 3010 Owner's Contribution
Void invoice:         DR 4000 Services Revenue    CR 1100 A/R     (reversal)
Reverse a receipt:    DR 1100 A/R                 CR 1000 Cash    (reversal)

Adding a new event

1. Add inputs to a *.functions.ts createServerFn (see adding-a-server-fn).
2. Validate with Zod, then open db.transaction((tx) => ...).
3. Insert the business row.
4. Call postJournalSync(tx, { ... }) with the right ACCT.* codes.
5. Update related invoice status if settled.
6. If undoable, implement a reversal endpoint (debits/credits swapped) — never edit a posted journal entry.

Editing a business record

Never update journal_entries / journal_lines in place. In one db.transaction:

1. postJournalSync with source: 'reversal' and debits/credits swapped from the original entry (reverseInvoiceJournal, or mirror deleteReceipt / deleteMileage).
2. Update the business row (invoices, cash_receipts, mileage_entries, …).
3. postJournalSync with the original source and corrected amounts.

Helpers in src/server/posting.ts: reverseInvoiceJournal, postInvoiceJournal, cascadeAutoInvoiceAmount (when a stand-alone payment’s auto-invoice must stay in sync), recalcInvoiceStatusSync.

Money + quantities

• Money: integer cents. Use parseDollarsToCents and fmtCents.
• Quantities (hours, miles): integer micro-units (×1e6). Use parseQuantityToMicro and microToDecimal.
• Line amount = Math.round(qtyMicro * unitPriceCents / 1e6) (use BigInt to avoid overflow).