{ "$defs": { "AccountingJournalSource": { "description": "Where a journal entry originated.", "oneOf": [ { "const": "manual", "description": "Manual entry by a human accountant.", "type": "string" }, { "const": "bank_import", "description": "Imported from a bank feed (HBCI / EBICS / Stripe payouts / etc.).", "type": "string" }, { "const": "invoice_issued", "description": "Generated by an AR invoice issuance.", "type": "string" }, { "const": "invoice_received", "description": "Generated by an AP invoice receipt.", "type": "string" }, { "const": "payroll", "description": "Generated by a payroll run.", "type": "string" }, { "const": "depreciation", "description": "Generated by the depreciation schedule of a FixedAsset.", "type": "string" }, { "const": "accrual_release", "description": "Periodic release of an accrual schedule (deferred revenue, prepaid\nexpense).", "type": "string" }, { "const": "reversal", "description": "A reversal of a prior entry. Pair with `reversal_of`.", "type": "string" }, { "const": "closing", "description": "Period-end closing entry (year-end roll to retained earnings).", "type": "string" }, { "const": "opening", "description": "Opening balance entry (CoA setup, year-start balance).", "type": "string" }, { "const": "adjustment", "description": "Period-end adjusting entry (accrual, prepaid amortisation,\ndepreciation true-up).", "type": "string" }, { "const": "fx_revaluation", "description": "IAS 21 / ASC 830 monthly FX revaluation entry.", "type": "string" } ] }, "Dimension": { "description": "Per-line dimensional tags. Drive cross-pillar reporting (segment P&L,\nproduct P&L, project burndown, customer / vendor sub-ledger).", "properties": { "cost_center": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ] }, "customer": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ], "description": "PathRef into BDR 0078 Customer or its underlying Party." }, "product": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ], "description": "PathRef into BDR 0065 plural Product." }, "project": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ] }, "segment": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ], "description": "PathRef into BDR 0065 OperatingSegment." }, "vendor": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ], "description": "PathRef into BDR 0078 Vendor or its underlying Party." } }, "type": "object" }, "IsoCurrency": { "description": "ISO 4217 currency code.", "pattern": "^[A-Z]{3}$", "type": "string" }, "IsoDate": { "description": "ISO 8601 date (YYYY-MM-DD).", "format": "date", "type": "string" }, "JournalLine": { "description": "One line of a journal entry.\n\nInvariant (L4-JE-2 from BDR 0066): exactly one of `debit` or `credit`\nis `Some(_)`. The validator rejects entries that violate this.", "properties": { "account": { "$ref": "#/$defs/PathRef", "description": "PathRef into a CoA account record. By convention this is a fully-\nqualified `financials/chart-of-accounts/-#`\nreference; the validator resolves `#` against the CoA\n`accounts[]`." }, "credit": { "description": "Credit amount in the entry currency. Mutually exclusive with\n`debit`.", "format": "double", "type": [ "number", "null" ] }, "debit": { "description": "Debit amount in the entry currency. Mutually exclusive with\n`credit`. Stored as a positive float; negative values are\nrejected by the validator.", "format": "double", "type": [ "number", "null" ] }, "description": { "description": "Line-level description; overrides entry-level description for\nstatement rendering.", "type": [ "string", "null" ] }, "dimension": { "anyOf": [ { "$ref": "#/$defs/Dimension" }, { "type": "null" } ], "description": "Per-line dimensional tags." }, "fx_rate": { "description": "FX rate used to convert to the entry currency. Sourced from\n`FxRateTable` (BDR 0068) at the entry's effective date.", "format": "double", "type": [ "number", "null" ] }, "original_amount": { "description": "Amount in the original currency.", "format": "double", "type": [ "number", "null" ] }, "original_currency": { "anyOf": [ { "$ref": "#/$defs/IsoCurrency" }, { "type": "null" } ], "description": "Optional original currency when the underlying transaction was\nnot in the entry currency." } }, "required": [ "account" ], "type": "object" }, "JournalStatus": { "description": "Lifecycle status of a journal entry.", "oneOf": [ { "const": "draft", "description": "Pre-post — editable.", "type": "string" }, { "const": "posted", "description": "Posted — immutable per HGB §239 / GoBD. Corrections become\nreversing entries.", "type": "string" }, { "const": "reversed", "description": "Reversed — a sibling `Reversal` entry has been posted that flips\nevery line.", "type": "string" } ] }, "PathRef": { "description": "Path-based cross-reference relative to .corpospec/ root.\nPattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`", "pattern": "^[a-z0-9_-]+(/[a-z0-9_.-]+)+$", "type": "string" } }, "$id": "https://corpospec.com/schemas/v0.16.0/journal.schema.json", "$schema": "https://json-schema.org/draft/2020-12/schema", "additionalProperties": false, "description": "The atomic posting unit.\n\nFile layout: `.corpospec/financials/journal////.yaml`.\nOne file per entry; never overwrite once `status: posted`.", "properties": { "approved_by": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ], "description": "PathRef into `people/**` for approver. Required when entry amount\nexceeds policy threshold (configured per entity)." }, "content_hash": { "description": "SHA-256 of canonicalised payload (excluding this field). The\nvalidator recomputes on every read for tamper detection.", "type": "string" }, "currency": { "$ref": "#/$defs/IsoCurrency", "description": "Default currency of the entry; per-line `original_currency` may\noverride." }, "description": { "description": "One-line summary; appears on the statement.", "type": "string" }, "effective_date": { "$ref": "#/$defs/IsoDate", "description": "Accounting effective date (drives period assignment)." }, "entity": { "$ref": "#/$defs/PathRef", "description": "The bookkeeping entity." }, "git_commit_sha": { "description": "Git commit SHA recorded by a pre-commit hook.", "type": [ "string", "null" ] }, "id": { "$ref": "#/$defs/PathRef", "description": "PathRef identifier, conventionally\n`financials/journal//-`." }, "lines": { "description": "Lines. Must be ≥2 for a valid double-entry posting.", "items": { "$ref": "#/$defs/JournalLine" }, "type": "array" }, "note": { "description": "Free-form internal commentary; visible to bookkeeper only.", "type": [ "string", "null" ] }, "period": { "$ref": "#/$defs/PathRef", "description": "PathRef into the `AccountingPeriod` this entry posts to." }, "posted_at": { "$ref": "#/$defs/IsoDate", "description": "RFC 3339 instant the entry was recorded." }, "posted_by": { "$ref": "#/$defs/PathRef", "description": "PathRef into `people/**` for who posted." }, "references": { "description": "PathRefs into source documents (invoices, contracts, bank lines).", "items": { "$ref": "#/$defs/PathRef" }, "type": "array" }, "reversal_of": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ], "description": "When this entry reverses a prior one." }, "source": { "$ref": "#/$defs/AccountingJournalSource", "description": "Source classification." }, "status": { "$ref": "#/$defs/JournalStatus", "description": "Lifecycle status." } }, "required": [ "id", "entity", "posted_at", "effective_date", "period", "currency", "source", "description", "lines", "posted_by", "status", "content_hash" ], "title": "AccountingJournalEntry", "type": "object", "x-corpospec-pillar": "financials" }