# Phase 5.2 — Double Entry & Posting Engine

| Field | Value |
| --- | --- |
| Status | Complete |
| Module | accounting |
| Version | 0.5.2.0 |

## Delivered

- Voucher, VoucherLine, Journal, JournalEntry
- **PostingEngine** — sole creator of Journal Entries (ADR-010)
- Posting validation (balanced entries, active accounts, open period)
- Voucher lifecycle: Draft → Validated → Posted → Cancelled / Reversed
- PostingLog, PostingError, PostingReference, AccountingAuditLog
- Posting API: validate, post, reverse, cancel, audit query
- Permissions: `accounting.post`, `accounting.validate`, `accounting.reverse`, etc.
- Events: `voucher.posted`, `posting.completed`, `journal_entry.created`, etc.

## Related

- [Phase 5.1](phase-5.1-accounting-foundation.md)
- [Phase 5.3](phase-5.3-general-ledger-fiscal-management.md)
