Entities

Transaction

A normalised record from any source — a ledger line, a bank statement line, a POS sale, a settlement record — reduced to a common shape.

Volume

Millions to hundreds of millions per tenant per period

Retention

Audit period

Entity attributes10

currency
Exact decimal arithmetic end to end — database column, ORM mapping, API serialisation and client. Floating point anywhere in the chain is disqualifying.
Accounting date and system timestamp must be separate fields. The period an entry belongs to cannot be derived from when it was recorded.
Store instants in UTC, but never derive an accounting period from them.
source_file_id
transaction_id
Every transactional row must carry a tenant identifier from the outset, even in a single-tenant deployment.
account_id
external_reference
match_status

Entity relationships2

Capability entities3

Entity lifecycle

Not yet researched

Only the control-bearing entities were modelled for lifecycle. Defensible as a starting point, but it does leave the entity model uneven, and this is incompleteness rather than a finding.

Glossary links1

General ledger