Double entry accounting milestone 2 - #80
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- Add accounts, journal_entries, and postings tables with check constraints and unique indexes - Implement Account, JournalEntry, and Posting primitive models with strict immutability and dimension validation - Implement Accounting::ChartOfAccounts provisioning service with 17 system accounts - Implement Accounting::PostingSpec and Accounting::PostingBuilder for specification normalization and validation - Implement Accounting::PostEntryService with balanced multi-line persistence, idempotency, and concurrency collision recovery - Implement Accounting::ReverseEntryService for atomic reversals linking via reversal_of_id - Add comprehensive unit, invariant, and database constraint specs - Update RBS signatures, Steepfile, and documentation/accounting_architecture.md
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At the end of this milestone, Yanushi should have this infrastructure:
and these application services:
The system must guarantee, through those boundaries: