Accounting Module

The Accounting module is the financial backbone of Moon ERP. It implements a full double-entry bookkeeping system with multi-currency support, fiscal year management, cost center tracking, and a complete lifecycle for journal entries from draft through approval to posting.

Purpose

• Maintain a hierarchical Chart of Accounts for organizing financial data
• Record financial transactions via Journal Entries with debit/credit lines
• Manage Fiscal Years and auto-generated Fiscal Periods (monthly)
• Support multi-currency operations with exchange rate tracking
• Track costs by department or project using Cost Centers
• Handle tax rates (VAT and withholding) for purchase and sales transactions
• Manage bank accounts, checks issued/received, and petty cash funds
• Provide financial reports: income statement, balance sheet, cash flow, trial balance, aging, and more
• Support opening balances, year-end closing, budgets, and cost allocation

Double-Entry Bookkeeping

Every financial transaction in Moon ERP is recorded as a journal entry with at least two lines. The fundamental rule is:

Total Debits = Total Credits

• Assets and Expenses have a natural debit balance -- they increase with debits.
• Liabilities, Equity, and Revenue have a natural credit balance -- they increase with credits.

This ensures the accounting equation always holds:

Assets = Liabilities + Equity

Sub-Features

Feature	Description	Link
Chart of Accounts	Hierarchical account tree	chart-of-accounts
Fiscal Years & Periods	Fiscal year and period management	fiscal-years
Journal Entries	Double-entry transactions with lifecycle	journal-entries
Currencies & Exchange Rates	Multi-currency support	currencies
Cost Centers	Departmental/project cost tracking	cost-centers
Tax Rates	VAT and withholding tax management	tax-rates
Bank Accounts	Bank account registry	bank-accounts
Checks	Checks issued and received with lifecycle	checks
Petty Cash	Petty cash funds and transactions	petty-cash
Account Transfers	Inter-account fund transfers	transfers
Entry Templates & Recurring	Reusable templates and scheduled entries	entry-templates
Opening Balances	Opening balance entry and confirmation	opening-balances
Budgets	Annual and periodic budgets	budgets
Cost Allocation	Cost distribution rules	cost-allocation
Fixed Assets	Asset tracking and depreciation	fixed-assets
Bank Reconciliation	Bank statement matching	bank-reconciliation
AR / AP	Accounts receivable, payable, and netting	ar-ap
Year-End Closing	Fiscal year closing process	year-end-closing
Financial Reports	Income statement, balance sheet, and more	reports

Entity Relationship Overview

API Base Path

All Accounting module endpoints are prefixed with:

/api/accounting/

Authentication is required via a Sanctum bearer token on every request. See Authentication for details.

Localization

Every request can include an Accept-Language header set to ar or en to control which language is returned for bilingual fields (name, description). When set to ar, the API returns the Arabic value; otherwise it falls back to English.

Accept-Language: ar

Monetary Precision

All monetary fields use decimal(15, 3) or decimal(12, 3) to support the Kuwaiti Dinar (KWD), which requires 3 decimal places. Exchange rates use decimal(18, 6) for precision.