# Phase 5.3 — General Ledger & Fiscal Management

| Field | Value |
| --- | --- |
| Status | Complete |
| Module | accounting |
| Version | 0.5.3.0 |

## Delivered

- GeneralLedger, LedgerBalance
- TrialBalanceSnapshot, BalanceSnapshot
- OpeningEntry, ClosingEntry, AccountingCalendar
- **BalanceEngine** — running balances, trial balance, recalculation
- **FiscalManagementService** — lock/close/reopen periods, year closing
- Ledger API: balances, trial balance, recalculate
- Permissions: `accounting.ledger.*`, `accounting.fiscal.*`, `accounting.trial_balance.view`
- Events: `trial_balance.generated`, `ledger.updated`, `fiscal_period.locked`, etc.

## Related

- [Phase 5.2](phase-5.2-double-entry-posting-engine.md)
- [Phase 5.4](phase-5.4-treasury-management.md)
