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Enterprise Double-Entry Accounting

Bulletproof enterprise financial core

Core Ledger Liveledger.alnodes.com
Execution78%

66

Account COA template

4

Demo tenants seeded

3

Costing methods

Draft→Approved

Voucher workflow

Overview

A defensible double-entry accounting engine, not a scaffold. Every posting is validated server-side for exact debit/credit balance, control-account and sub-ledger integrity, with approved vouchers made immutable by an EF Core SaveChanges interceptor.

The core ledger is live: a multi-level Chart of Accounts, party sub-ledgers for AR/AP, a Draft → Verified → Approved voucher workflow with full workflow logging, atomic per-tenant voucher numbering, automated fiscal closings, and a perpetual inventory module with Specific-ID, Weighted-Average and FIFO costing.

Tenant isolation is enforced by a global EF query filter driven by a JWT TenantId claim, with SuperAdmin able to act across tenants via an X-Tenant-Id header. Localized compliance (TDS/VDS, NBR Mushak), banking, and a local SLM AI layer are on the roadmap.

Highlights
  • Server-side balanced-voucher enforcement (exact decimal, no epsilon)
  • Approved-voucher immutability via SaveChanges interceptor + workflow log
  • Atomic, race-free per-(tenant, branch, type, year) voucher numbering
  • Global tenant query filter from JWT claim; SuperAdmin cross-tenant via header
  • Perpetual stock ledger reconciled to the GL — books and stock can't drift
  • Multi-branch with cross-branch reciprocal auto-balancing
Tech Stack

Backend

ASP.NET Core + EF Core (clean architecture)

Database

PostgreSQL (Npgsql)

Frontend

React + TypeScript + Vite

Auth

JWT bearer + tenant claim + RBAC

Integrity

EF interceptor + global query filters

Numbering

Atomic Postgres UPDATE…RETURNING

Feature breakdown

Grouped by module, with live execution status per feature.

Core Accounting & Governance

6 features

Multi-Level Chart of Accounts (COA)

Live

Asset/liability/equity/income/expense tree with strict entry controls.

Party Sub-Ledgers (AR/AP)

Live

Customer/supplier registers linked to control accounts.

Multi-State Voucher Workflows

Live

Draft → Verified → Approved with workflow log on every transition.

Ledger Correction Guard (Immutability)

Live

Approved records locked; changes require reversal/contra entries.

Collection Aging Analysis

Live

Unpaid invoices bucketed (0–30, 31–60…) for fast collections.

Atomic Voucher Numbering

Live

Race-free per-tuple sequence inside the save transaction.

Multi-Branch & Fiscal Closings

5 features

Nested Branch Tenancy Segregation

Live

Isolated transaction pipelines per store/warehouse under one parent.

Cross-Branch Reciprocal Auto-Balancing

Live

Mirror lines injected so every branch ledger balances to zero.

Year-End Close + Account Zeroing

Live

Temporary balances rolled into Retained Earnings at boundaries.

Next-Year Opening Balance Initializer

Live

Closing balances carried as Day-1 states for the new fiscal year.

Head Office Consolidated Reports

Planned

Combined branch sheets with intercompany elimination.

Accounts with Inventory (Stock & Costing)

6 features

Item & VIN Master

Live

Serialized (per-VIN) or fungible items bound to inventory/COGS accounts.

Perpetual Stock Ledger & Valuation

Live

Append-only movements reconciled to the Inventory GL balance.

Automatic COGS on Sale

Live

Selling stock auto-posts cost at the unit's own cost; margin stays correct.

Costing: Specific-ID / Weighted-Avg / FIFO

Live

Layer-consumed costing per item type.

Per-Vehicle Margin Report

Live

Revenue minus COGS per item/VIN, from approved sales only.

Opening Stock at Onboarding

In progress

Day-one stock as opening movements; setup-wizard step is the remaining polish.

Reporting, Security & Roadmap

6 features

Subsidiary Ledger Statements

Live

Party balance summary + per-party running-balance statements.

Real-Time Fund Position

Live

Cash, bank and wallet liquidity grouped for owners.

Immutable Audit Trail

Live

User timeline for every create/verify/status-change event.

Customizable Financial Statements

In progress

Company-designed Balance Sheet / P&L / Cash Flow with numbered notes (Phases 1–3 of 4).

Tax/VAT Compliance (TDS/VDS, NBR Mushak)

Planned

Source deductions, tax voucher splitting, Mushak 6.3/9.1 returns.

Local SLM AI Layer

Planned

JSON ingestion, fuzzy bank-feed organizer, receipt-to-voucher pipeline.

Frequently asked questions

What makes this accounting platform fraud-resistant?+

Every voucher is validated server-side for exact debit/credit balance, control-account and sub-ledger integrity. Approved vouchers are made immutable by an EF Core SaveChanges interceptor, and every state transition is recorded in an immutable workflow log.

Does the ledger support inventory and costing?+

Yes. It includes a perpetual stock ledger reconciled to the general ledger, automatic cost of goods sold on sale, and three costing methods: Specific-ID for serialized units, plus Weighted-Average and FIFO for fungible items.

How does multi-tenancy and security work?+

Tenant isolation is enforced by a global EF Core query filter driven by a JWT TenantId claim. SuperAdmins can act across tenants via an X-Tenant-Id header, and role-based authorization gates every controller and voucher action.

What is the voucher approval workflow?+

Vouchers move through a Draft → Verified → Approved state machine with segregation of duties. Entries can be rejected with a mandatory reason, and approved entries are locked against edits.