---
name: Accounting project context
description: Phase-by-phase accounting SaaS build — tracks what has been delivered and what comes next
type: project
---

**Phase 1 (complete):** Core accounting — tenants, users, accounts, journal entries, ledger, balance sheet, P&L.

**Phase 2 (complete):** AR/AP — customers, invoices, invoice payments, vendors, bills, bill payments. Auto journal entries on every financial event. AR and AP aging reports. Status auto-calculation (partial, paid, overdue). Soft-delete with journal entry voiding.

**Auto journal entry flows (Phase 2):**
- Invoice created (with revenue account) → DR Accounts Receivable (1020) / CR Revenue Account
- Invoice payment → DR Cash (1010) / CR Accounts Receivable (1020)
- Bill received (with expense account) → DR Expense Account / CR Accounts Payable (2010)
- Bill payment → DR Accounts Payable (2010) / CR Cash (1010)

**Waiting for user confirmation before Phase 3.**

Phase 3: Banking & Reconciliation — bank accounts, CSV import, transaction matching engine, reconciliation module, auto-categorization rules.

**How to apply:** When user asks to proceed, build Phase 3 on top of Phase 1+2 without breaking existing routes. New migration file: 003_phase3.sql.