# Phase Area: Accounting

| Field | Value |
| --- | --- |
| Status | In Progress (Phases 5.1–5.11 complete) |
| Module(s) | accounting |
| Depends On | Core entitlement, ADR-010 |
| Template | [phase-template.md](../../templates/phase-template.md) |

## Goal

Deliver tenant-aware double-entry accounting with a sole Posting Engine, cost centers, projects, invoicing hooks, and compliance-ready auditability.

## Completed Phases

- [5.1 Accounting Foundation](phase-5.1-accounting-foundation.md)
- [5.2 Double Entry & Posting Engine](phase-5.2-double-entry-posting-engine.md)
- [5.3 General Ledger & Fiscal Management](phase-5.3-general-ledger-fiscal-management.md)
- [5.4 Treasury Management](phase-5.4-treasury-management.md)
- [5.5 Accounts Receivable & Payable](phase-5.5-accounts-receivable-payable.md)
- [5.6 Sales Accounting Integration](phase-5.6-sales-accounting-integration.md)
- [5.7 Purchase & Inventory Integration](phase-5.7-purchase-inventory-accounting-integration.md)
- [5.8 Fixed Assets Management](phase-5.8-fixed-assets-management.md)
- [5.9 HCM & Payroll Accounting](phase-5.9-hcm-payroll-accounting.md)
- [5.10 Financial Reporting & BI](phase-5.10-financial-reporting-business-intelligence.md)
- [5.11 Enterprise Compliance & Governance](phase-5.11-enterprise-compliance-audit-governance.md)

## Next

- Phase 5.12 AI Native Accounting Platform

## Scope Notes

- **In:** Chart of accounts, posting engine, basic reports scaffolding
- **Out (initially):** Full tax authority connector, payment gateway

## Architecture Guard

- No direct `JournalEntry` creation outside Posting Engine
- Database `accounting_db` only
- Feature keys `accounting.*`

## Related Documents

- [Module Registry — accounting](../../module-registry.md#accounting)
- [Compliance Architecture](../../architecture/compliance-architecture.md)
- [ADR-010](../../architecture/adr/ADR-010.md)
- [Service README](../../../backend/services/accounting/README.md)
