Wayfinder: conform accounting-laravel to the Liberu documentation standards

[curtisdelicata]

Destination

A written conformance spec + ordered migration plan for making accounting-laravel follow liberusoftware/documentation, with ACCOUNTING.md as the source of truth.

The map is done when every open question below is decided and the migration is sequenced well enough to hand off. No refactor lands from this map — execution is a separate effort.

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Notes

• Domain: Composable cloud accounting and financial-management platform.
• Governing documents:
  • ACCOUNTING.md (Source of truth for this project)
  • MODULES.md
  • API.md
  • THEMES.md
  • TESTING.md
  • CI.md
• Skills every session should consult: /domain-modeling, /research.
• Standing preferences: plan, don't do. Prefer the smallest change that satisfies the standard. Where the standard and this repo genuinely conflict on merit, an ADR exception is legitimate — but it must be written, not assumed.

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Conformance Tasks

This is a list of tasks to bring the accounting-laravel repository into conformance with the documentation.

Phase 1: Core and Foundation

• Accounting Core: Implement legal entities, books, accounting basis, fiscal calendars, currencies, numbering, defaults, policies, and domain events.
• Financial Master Data: Implement customers, suppliers, items/services, accounts, tax profiles, payment terms, addresses, bank details references, lifecycle, and deduplication.
• Chart of Accounts: Implement account types, codes, hierarchies, control accounts, normal balances, templates, restrictions, localization, and lifecycle.
• General Ledger: Implement journals, balanced postings, recurring journals, reversals, corrections, allocations, accruals, prepayments, and balances.
• Dimensions and Tracking: Implement classes/categories, locations, departments, cost/profit centers, projects, tags, validation, allocations, and dimensional balances.

Phase 2: Sales and Receivables

• Sales Invoicing: Implement draft/approved/final invoices, line items, tax, discounts, deposits, recurring sources, branding, PDFs, delivery, and immutability.
• Accounts Receivable: Implement customer subledger, open items, statements, aging, balances, unapplied cash, disputes, credit limits/holds, and control-account reconciliation.

Phase 3: Purchasing and Payables

• Supplier Bills: Implement draft/approved/posted bills, capture sources, line coding, tax, due dates, duplicate detection, matching, credits, and documents.
• Accounts Payable: Implement supplier subledger, open items, aging, balances, credits, disputes, holds, payment terms, and control-account reconciliation.

Phase 4: Banking and Cash

• Bank Accounts: Implement bank/current/savings/credit/loan/cash accounts, ownership, currency, opening data, feeds, lifecycle, and restricted details.
• Bank Feeds: Implement consent/connections, institutions, account mapping, cursors, imports, duplicates, pending/posted state, health, and provider adapters.
• Bank Reconciliation: Implement suggested/exact matches, transfers, grouped receipts, fees/interest, adjustments, statement balance, exceptions, and sign-off.

Phase 5: Tax

• Tax Core: Implement tax types/codes/rates, inclusive/exclusive treatment, jurisdictions, effective dates, exemptions, rounding, evidence, and control accounts.

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Open Questions

• What is the current state of module implementation in accounting-laravel?
• Which of the modules defined in ACCOUNTING.md are already present, and which are missing?
• What is the divergence between the implemented modules and the documentation?

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Out of Scope

• This issue is for planning and specification only. No code implementation will be done as part of this issue.
• The full implementation of all modules is a larger effort that will be broken down into separate issues.