application-ledger-accounts

Generic chart-of-accounts management (CRUD + per-type numbering) over the domain-ledger schema, gated by application-rbac UserPermissions.

What it is for

Generic chart-of-accounts management API over the domain-ledger schema.

Lifted from the books consumer app (Sprint 03, US-3.1 + US-3.2). This is the chart-management surface (the list / CRUD, distinct from the per-account register which lives in application-ledger-reports). CRUD over the chart with two ratified invariants enforced server-side:

• account_type is LOCKED once an account has ANY posted line item. A posted

line item = a line_items row joined to a journal_entries row with status='posted'. We never accept account_type in PATCH — the type is set only at create — so a type change is structurally impossible (the field is not in the PATCH body). has_postings is surfaced so the UI can disable the field.

• Two-tier delete. deactivate (is_active=false) is allowed for any

account. DELETE soft-deletes (sets deleted_at) ONLY when the account has ZERO line_items; otherwise 409 "account has transactions; deactivate instead". We NEVER hard-delete.

Mutability rules on PATCH: name always editable; code editable (must stay unique among non-deleted accounts); parent_id editable only to a parent that exists, is not deleted, shares the SAME account_type, and does not create a cycle (parent != self and the new parent is not a descendant of this account); description and is_active always editable.

Numbering (US-3.2): account_numbering holds per-type range_start, range_end, step. The next-free code is max(existing numeric code within the type's range) + step, clamped to range_end; when the type has no code yet, range_start. A consumer must apply ACCOUNT_NUMBERING_SCHEMA (or its own equivalent migration) so the account_numbering table exists and is seeded.

Routes (mount the router under whatever admin prefix the host uses)

• GET /ledger/chart gated PERM_READ
• POST /ledger/accounts gated PERM_WRITE
• PATCH /ledger/accounts/{code} gated PERM_WRITE
• DELETE /ledger/accounts/{code} gated PERM_WRITE
• GET /ledger/accounts/next-code?type= gated PERM_READ
• GET /settings/accounting gated PERM_READ
• PATCH /settings/accounting gated PERM_WRITE

NOTE: the GET /ledger/accounts/{code} register lives in application-ledger-reports. This router intentionally does NOT register a bare /ledger/accounts/{code} GET, only the management create/patch/delete + the next-code literal route.

Capabilities

crate root

Generic chart-of-accounts management API over the domain-ledger schema.

seed (other)

Standard small-business chart of accounts (2026-08-13, operator: "a

How to use it

No examples/ target and no doctest in this crate's rustdoc. The tests listed under Verification are the closest executable usage.

Module structure

application_ledger_accounts

• seed

Public surface

`crate root`

`seed`

No pub use re-exports: every item above is declared in this crate.

Boundary

Reaches into domain.

Shares tier application with 120 other crates: application-agreements, application-ai, application-analytics, application-approvals, application-assessments, application-audit-log, application-auth, application-billing, … (120 total).

_What this crate deliberately does NOT own is a judgment. No committed registry records one for it, so none is stated here._

Where it sits

Tier flow. Which tiers this crate's own edges cross.

flowchart LR
  n_application["application"] --> n_domain["domain"]

Dependencies

Runtime, in this workspace.

Runtime, from outside the workspace.

Development, from outside the workspace.

Build. None.

Depended on by. Nothing in this workspace.

Signal flow — what reaches this crate, and what it reaches.

flowchart LR
  SELF["application-ledger-accounts"]
  SELF -->|runtime| n_application_rbac["application-rbac"]
  SELF -->|runtime| n_domain_ledger["domain-ledger"]
  classDef self fill:#1f883d,stroke:#1f883d,color:#fff;
  class SELF self;

Feature flags

No Cargo features are defined: every capability is unconditional, so no consumer can receive a half-wired crate.

Targets

Error model

No public error type was detected: no public item declares a type named *Error, and no public signature returns one.

Operational characteristics

No unsafe block, unsafe fn, unsafe impl or unsafe trait was found by the parser anywhere in this crate's source.

Configuration

Related capabilities

No workspace crate depends on this one.

Verification

Evidence by module. How often each public module is named by something executable.

What the tests establish, by name:

• code_in_range_inclusive_bounds — src/lib.rs
• currency_exponent_known_and_default — src/lib.rs
• is_descendant_detects_child_and_grandchild — src/lib.rs
• is_descendant_self_is_descendant — src/lib.rs
• is_descendant_terminates_on_preexisting_cycle — src/lib.rs
• is_descendant_unrelated_node_is_not — src/lib.rs
• next_code_empty_returns_range_start — src/lib.rs
• next_code_filters_to_range_before_taking_max — src/lib.rs
• next_code_is_max_plus_step_not_lowest_gap — src/lib.rs
• next_code_overflow_clamps_to_range_end — src/lib.rs
• valid_types_are_the_five — src/lib.rs
• validate_subtype_accepts_matching_and_absent — src/lib.rs
• validate_subtype_rejects_cross_type_and_unknown — src/lib.rs
• apply_standard_small_business_coa_inserts_every_account_once — src/seed.rs
• applying_to_a_tenant_that_already_has_one_code_only_fills_the_rest — src/seed.rs
• applying_twice_is_idempotent_no_duplicates — src/seed.rs

Documentation coverage

pie showData
    title Public items with rustdoc
    "Documented" : 5
    "No rustdoc detected" : 0

Metrics

pie showData
    title Public API by kind
    "constant" : 3
    "function" : 2

pie showData
    title Rust source composition
    "Code" : 1104
    "Blank or comment" : 322

Generation

Rendered by tools-corpus corpus readme from repository evidence alone, renderer schema 2, lexicon current. No model, network service or database was consulted. Regenerate with tools-corpus corpus readme --write; verify with --check.