13.17 Accounting

User stories

• As a finance head, I want monthly close in < 5 days.
• As a system, I want every loan event posted to GL automatically.
• As an auditor, I want sub-ledger reconciling to GL totals.

API requirements

• GET /gl/accounts, POST /gl/postings (manual journal).
• POST /invoices/gst.
• POST /settlements/{partner}/{period}.

Data model

• gl_account, gl_posting, gst_invoice, tds_deduction, settlement, vendor_invoice, dsa_payout.

UI screens

• Finance: chart, postings, journals, settlements, payouts.

Backend services

• Accounting / GL service.
• GST invoice service.
• Settlement service.

External integrations

• GST portal via GSP.
• Sponsor bank for settlement payments.
• Optional external accounting (Zoho / Tally / NetSuite).

Test cases

• Disbursement posts GL entries.
• Repayment allocation posts.
• GST invoice generated.
• Settlement reconciles.

Edge cases

• Backdated correction → adjustment journal.
• GST rate change.
• Multi-state GST registration.

Acceptance criteria

• Daily GL postings automated.
• Monthly financials within 5 days.
• Sub-ledger matches GL to the rupee.