Data Definition Document: Finance Ledger

Domain: Finance (Ledger, Budget, AP, AR) Logical Sub-Domain: Ledger (Core Accounting) Physical Packages: @sd/mod-finance/ledger, @sd/mod-finance/budget Related Documents: Process Blueprint Context: This document defines the Data Structures for the GL and Budget. Source: packages/modules/finance/src/{ledger,budget}/schema.ts

0. Entity Relationship Diagram (ERD)

erDiagram
    ACCOUNT ||--o{ LEDGER_ENTRY : "sums_to"
    JOURNAL_ENTRY ||--o{ LEDGER_ENTRY : "contains"
    BUDGET ||--o{ BUDGET_LINE_ITEM : "defines"
    ACCOUNT ||--o{ BUDGET_LINE_ITEM : "targeted_by"

    ACCOUNT {
        string id PK
        string code
        enum type "asset, liability, equity, revenue, expense"
        float balance
    }

    JOURNAL_ENTRY {
        string id PK
        date date
        enum status "posted, void"
    }

    LEDGER_ENTRY {
        string accountId FK
        float debit
        float credit
        string entityId "Sub-Ledger Link"
    }

1. Primary Entities

Entity: JournalEntry

The atomic unit of financial truth.

Field	Type	Required	Description
id	string	Yes	Unique ID.
date	Timestamp	Yes	Occurrence date.
entries	LedgerEntry[]	Yes	List of Dr/Cr lines (Must balance).
status	string	Yes	posted, void.
referenceId	string	No	Link to Bill/Invoice.

Entity: Account

A node in the Chart of Accounts.

Field	Type	Required	Description
code	string	Yes	e.g. "1000".
name	string	Yes	"Petty Cash".
type	string	Yes	asset
balance	number	Yes	Cached current value.

Entity: Budget

An annual financial plan.

Field	Type	Required	Description
fiscalYear	number	Yes	e.g. 2026.
status	string	Yes	draft, approved.
lineItems	object[]	Yes	Revenue/Expense targets.

4. Changelog

Date	Author	Description	Reference
2026-01-24	Antigravity	Initial creation	Implementation Plan