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 | liability | equity | revenue | expense. | | 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

Version History

Version	Date	Author	Change
0.1.0	2026-01-26	Antigravity	Initial Audit & Metadata Injection